Emergency Internal Revenue Tax Act

The Emergency Internal Revenue Tax Act of 1914 (H.R. 18891) renewed many of the excise taxes introduced by the Spanish–American War Revenue Act in 1898, including a federal telephone tax.[1][2] It was introduced by the United States Congress in response to World War I, which had reduced international trade and hence the tax revenue collected from U.S. corporations, while also increasing the amount of federal spending.[1] Originally set to expire on December 31, 1915, the taxes mandated by the 1914 Act were extended for another year through a joint resolution in Congress on December 17, 1915.[1]

  1. ^ a b c Talley, Louis Allan (January 4, 2001). "The Federal Excise Tax on Telephone Service: A History" (PDF). Congressional Research Service, Library of Congress. CRS Report for Congress. Retrieved August 24, 2024.
  2. ^ Kagan, Julie (December 31, 2020). "Federal Telephone Excise Tax: What It is, How It Works". Investopedia. Retrieved August 24, 2024.