Economic and Social Impacts · US History

The Internal Revenue Act of 1862 established which of the following for the first time in U.S. history?

  1. A federal tax on personal income
  2. A national sales tax on food
  3. A tax on citizens who did not vote
  4. A tax on the use of horses and wagons
Show answer and explanation

Correct answer: A federal tax on personal income

To pay for the war's enormous costs, the Union created the Bureau of Internal Revenue and implemented an income tax. Although it was repealed after the war, it set a precedent for the modern federal tax system.

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