The Underwood-Simmons bill created the first regular federal income tax.

Name: The Underwood-Simmons bill created the first regular federal income tax.
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The Underwood-Simmons Tariff Act of 1913 re-imposed the federal income tax following the ratification of the 16th Amendment, but it was not the first instance of a federal income tax in the U.S. The first federal income tax was introduced during the Civil War in 1861.

The Underwood-Simmons Bill Created the First Regular Federal Income Tax