Underwood–Simmons Act
E541176
The Underwood–Simmons Act was a 1913 U.S. law that significantly reduced tariff rates and introduced a federal income tax following the ratification of the Sixteenth Amendment.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Underwood–Simmons Act canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5715722 — 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: Underwood–Simmons Act Context triple: [Underwood Tariff Act, alsoKnownAs, Underwood–Simmons Act]
-
A.
Wheeler–Howard Act
The Wheeler–Howard Act, formally known as the Indian Reorganization Act of 1934, is a U.S. federal law that ended the allotment of tribal lands and aimed to restore tribal self-government and communal landholding for Native American tribes.
-
B.
Elkins Act
The Elkins Act was a 1903 U.S. federal law that strengthened regulation of railroads by prohibiting discriminatory rebates and reinforcing the authority of the Interstate Commerce Commission.
-
C.
Wheeler-Rayburn Act
The Wheeler-Rayburn Act is a New Deal-era U.S. federal law that restructured and regulated electric utility holding companies to curb monopolistic practices and protect consumers and investors.
-
D.
Esch–Cummins Act
The Esch–Cummins Act was a 1920 U.S. federal law that returned railroads from government control to private operation while strengthening federal regulation and promoting industry consolidation.
-
E.
Webb–Kenyon Act
The Webb–Kenyon Act was a 1913 U.S. federal law that strengthened state alcohol prohibition by banning the interstate shipment of liquor into dry states, playing a key role in the lead-up to national Prohibition.
- 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: Underwood–Simmons Act Target entity description: The Underwood–Simmons Act was a 1913 U.S. law that significantly reduced tariff rates and introduced a federal income tax following the ratification of the Sixteenth Amendment.
-
A.
Wheeler–Howard Act
The Wheeler–Howard Act, formally known as the Indian Reorganization Act of 1934, is a U.S. federal law that ended the allotment of tribal lands and aimed to restore tribal self-government and communal landholding for Native American tribes.
-
B.
Elkins Act
The Elkins Act was a 1903 U.S. federal law that strengthened regulation of railroads by prohibiting discriminatory rebates and reinforcing the authority of the Interstate Commerce Commission.
-
C.
Wheeler-Rayburn Act
The Wheeler-Rayburn Act is a New Deal-era U.S. federal law that restructured and regulated electric utility holding companies to curb monopolistic practices and protect consumers and investors.
-
D.
Esch–Cummins Act
The Esch–Cummins Act was a 1920 U.S. federal law that returned railroads from government control to private operation while strengthening federal regulation and promoting industry consolidation.
-
E.
Webb–Kenyon Act
The Webb–Kenyon Act was a 1913 U.S. federal law that strengthened state alcohol prohibition by banning the interstate shipment of liquor into dry states, playing a key role in the lead-up to national Prohibition.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tariff law ⓘ tax law ⓘ |
| alsoKnownAs |
Revenue Act of 1913
ⓘ
Underwood Tariff Act ⓘ |
| appliesTo | imports into the United States ⓘ |
| averageTariffRateAfter | about 25 percent ⓘ |
| averageTariffRateBefore | about 40 percent ⓘ |
| containsProvision |
exempted lower incomes from federal income tax
ⓘ
imposed higher rates on higher income brackets ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| economicEffect | shifted federal revenue source from tariffs to income taxes ⓘ |
| effectiveFrom | 1913-10-03 ⓘ |
| enactedInYear | 1913 ⓘ |
| historicalSignificance |
first permanent federal income tax after ratification of the Sixteenth Amendment
ⓘ
major reversal of high protective tariffs of the late 19th and early 20th centuries ⓘ |
| incomeTaxAppliesTo |
corporate incomes
ⓘ
individual incomes ⓘ |
| introducedFederalIncomeTax | true ⓘ |
| legalBasis | Sixteenth Amendment to the United States Constitution ⓘ |
| legislativeBody | United States Congress ⓘ |
| mainPurpose |
introduction of a federal income tax
ⓘ
reduction of tariff rates ⓘ |
| namedAfter |
Furnifold McLendel Simmons
ⓘ
linked to:
Furnifold Simmons
Oscar Underwood ⓘ |
| opposedBy | Republican Party ⓘ |
| partOf |
Woodrow Wilson administration domestic policy
ⓘ
linked to:
Woodrow Wilson administration
|
| policyGoal |
increase competition for U.S. industries
ⓘ
make federal taxation more progressive ⓘ reduce cost of imported goods ⓘ |
| politicalContext | Progressive Era reforms ⓘ |
| presidentAtEnactment | Woodrow Wilson ⓘ |
| relatedTo |
Sixteenth Amendment to the United States Constitution
ⓘ
United States federal income tax system ⓘ
linked to:
United States federal tax system
|
| replaced | Payne–Aldrich Tariff Act ⓘ |
| signedBy | Woodrow Wilson ⓘ |
| signingDate | 1913-10-03 ⓘ |
| sponsorInHouse | Oscar Underwood ⓘ |
| sponsorInSenate |
Furnifold McLendel Simmons
ⓘ
linked to:
Furnifold Simmons
|
| subjectArea |
fiscal policy
ⓘ
taxation in the United States ⓘ trade policy ⓘ |
| supportedBy | Democratic Party ⓘ |
| tariffPolicy | lowered average tariff rates ⓘ |
| title |
An Act To reduce tariff duties and to provide revenue for the Government, and for other purposes
ⓘ
linked to:
Underwood Tariff Act
|
| topIncomeTaxRate | 7 percent ⓘ |
| topRateAppliesAboveIncome | $500,000 annual income ⓘ |
| typeOfTaxIntroduced | graduated income tax ⓘ |
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: Underwood–Simmons Act Description of subject: The Underwood–Simmons Act was a 1913 U.S. law that significantly reduced tariff rates and introduced a federal income tax following the ratification of the Sixteenth Amendment.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.