Revenue Act of 1913
E126018
The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Revenue Act of 1913 canonical | 7 |
| The Supreme Court upheld the constitutionality of the federal income tax imposed by the Revenue Act of 1913. | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1100035 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Revenue Act of 1913 Context triple: [Woodrow Wilson administration, notablePolicy, Revenue Act of 1913]
-
A.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
B.
Budget and Accounting Act of 1921
The Budget and Accounting Act of 1921 is a landmark U.S. federal law that centralized the national budgeting process in the executive branch and established modern mechanisms for federal budget preparation and oversight.
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C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
D.
Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
-
E.
Sixteenth Amendment to the United States Constitution
The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Revenue Act of 1913 Target entity description: The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
-
A.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
B.
Budget and Accounting Act of 1921
The Budget and Accounting Act of 1921 is a landmark U.S. federal law that centralized the national budgeting process in the executive branch and established modern mechanisms for federal budget preparation and oversight.
-
C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
D.
Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
-
E.
Sixteenth Amendment to the United States Constitution
The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax law ⓘ |
| affectedSector |
U.S. manufacturing industry
ⓘ
agricultural imports ⓘ imported manufactured goods ⓘ |
| alsoKnownAs |
Underwood Tariff
ⓘ
linked to:
Underwood Tariff Act
Underwood Tariff Act ⓘ |
| appliedTo |
incomes of individuals above exemption thresholds
ⓘ
net income of corporations ⓘ |
| authorizedBy | Sixteenth Amendment to the United States Constitution ⓘ |
| averageTariffRateAfterAct | approximately 26 percent ⓘ |
| averageTariffRateBeforeAct | approximately 40 percent ⓘ |
| constitutionalBasis | Sixteenth Amendment to the United States Constitution ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| effectiveDate | 1913-10-03 ⓘ |
| enactedBy | 63rd United States Congress ⓘ |
| exempted | most low-income individuals from federal income tax ⓘ |
| followedBy | Revenue Act of 1916 ⓘ |
| historicalSignificance |
major component of the Progressive Era fiscal reforms
ⓘ
marked the beginning of the modern U.S. federal income tax system ⓘ |
| imposedNormalTaxRate | 1 percent ⓘ |
| introduced | graduated income tax rates ⓘ |
| jurisdiction |
federal government of the United States
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legislativeChamber |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| location | Washington, D.C. ⓘ |
| normalTaxAppliesAbove |
$3,000 annual income for individuals
ⓘ
$4,000 annual income for married couples ⓘ |
| policyGoal |
increase progressivity of the federal tax system
ⓘ
lower cost of imported goods ⓘ reduce protectionist tariffs ⓘ shift federal revenue from tariffs to income taxes ⓘ |
| politicalContext | Woodrow Wilson administration ⓘ |
| politicalPartySupport | Democratic Party ⓘ |
| precededBy | Payne–Aldrich Tariff Act ⓘ |
| reduced | average tariff rates on imports ⓘ |
| reintroduced | federal income tax in the United States ⓘ |
| revenueSourceReplaced | customs duties ⓘ |
| signedBy | Woodrow Wilson ⓘ |
| signingDate | 1913-10-03 ⓘ |
| sponsor | Oscar Underwood ⓘ |
| subjectOf | tariff reform debates in early 20th-century United States ⓘ |
| taxBase |
corporate income
ⓘ
individual income ⓘ |
| timePeriod | Progressive Era ⓘ |
| topMarginalIncomeTaxRate | 7 percent ⓘ |
| topRateAppliesAbove | $500,000 annual income ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Revenue Act of 1913 Description of subject: The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
Referenced by (8)
Full triples — surface form annotated when it differs from this entity's canonical label.
Brushaber v. Union Pacific Railroad Co.
→
holding
→
The Supreme Court upheld the constitutionality of the federal income tax imposed by the Revenue Act of 1913.
ⓘ
linked to: Revenue Act of 1913