>>21053071proposed as early as 1812
instituted in 1861-1872 to help pay for the civil war - and was upheld by the court in 1881 due to how it was implemented
in 1894 a 2% income tax for high earners (affected fewer than even the top 1% of earners), but was done nationally, not apportioned by state population - and determined unconstitutional in 1895
amendment was passed in 1909 to allow direct income taxes without apportionment by state population
a national income tax was then passed in 1913 (same year as the federal reserve's introduction...)
massively increased with WWII and has actually gone down since then, but the loss was replaced by payroll taxes which are basically the same thing
