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'''Income tax''' is a [[tax]] levied by [[government]] on the [[income]] of individuals and businesses.  The income tax was first introduced in the [[United States]] in 1863 as a levy on the salary of federal officers. In 1913, the [[Sixteenth Amendment]] to the [[Constitution]] clarified that any receipts generated by federally-connected activities, regardless of their particular source, are taxable as an [[excise]], and are thus not subject to the rule of apportionment. Income taxes are collected by the [[Internal Revenue Service]].  [[Republican|Republican]] politicians, believing in a smaller, more efficient, and less expensive government, work hard to cut income taxes.
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'''Income tax''' is a [[tax]] levied by [[government]] on the [[income]] of individuals and businesses.  The income tax was first introduced in the [[United States]] in 1863 as a levy on the salary of federal officers. In 1913, the [[Sixteenth Amendment]] to the [[Constitution]] clarified that any receipts generated by federally-connected activities, regardless of their particular source, are taxable as an [[excise]], and are thus not subject to the rule of apportionment.  This was confirmed by the U.S. Supreme Court in ''Brushaber v. Union Pacific Railroad'' (1916). Income taxes are collected by the [[Internal Revenue Service]].  [[Republican|Republican]] politicians, believing in a smaller, more efficient, and less expensive government, work hard to cut income taxes.
    
===Year 2007 income brackets and tax rates===
 
===Year 2007 income brackets and tax rates===
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