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data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p>The <b>Revenue Act of 1936</b>, 49 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-49-1648">1648</a> (June 22, 1936), established an "undistributed profits tax" on corporations in the United States . </p><p>It was signed into law by President <a href="/wiki/Franklin_D._Roosevelt" title="Franklin D. Roosevelt">Franklin D. Roosevelt</a>. </p><p>The act was applicable to incomes for 1936 and thereafter. Roosevelt sought additional permanent revenue of $620,000,000 and temporary revenue of $517,000,000. To secure the permanent revenue he suggested the substitution of a tax on undistributed earnings of corporations. Individual rates were raised only on the very rich (that is, income over $5 million a year.). <sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=1" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">Revenue Act of 1935</a>, which raised taxes on high incomes</li></ul> <div class="mw-heading mw-heading2"><h2 id="Tax_on_corporations">Tax on corporations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=2" title="Edit section: Tax on corporations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Normal_tax">Normal tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=3" title="Edit section: Normal tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A Normal Tax was levied on the <a href="/wiki/Net_income" title="Net income">net income</a> of corporations as shown in the following table. </p> <table class="wikitable" style="text-align:center;"> <tbody><tr> <td colspan="4"><b>Revenue Act of 1936<br />Tax on Corporations</b><br /> <p>49 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-49-1655">1655</a> <sup id="cite_ref-facsimile_2-0" class="reference"><a href="#cite_note-facsimile-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> </td></tr> <tr> <td><b>Net Income<br />(dollars)</b> </td> <td><b>Rate<br />(percent)</b> </td></tr> <tr> <td>0</td> <td>8 </td></tr> <tr> <td>2,000</td> <td>11 </td></tr> <tr> <td>15,000</td> <td>13 </td></tr> <tr> <td>40,000</td> <td>15 </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Surtax_on_undistributed_profits">Surtax on undistributed profits</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=4" title="Edit section: Surtax on undistributed profits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A <a href="/wiki/Surtax" title="Surtax">Surtax</a> was levied on corporations on "undistributed profits", i.e. profits not paid out in dividends, as shown in the following table. </p> <table class="wikitable" style="text-align:center;"> <tbody><tr> <td colspan="4"><b>Revenue Act of 1936<br />Surtax on Undistributed Profits</b><br /> <p>49 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-49-1655">1655</a> <sup id="cite_ref-facsimile_2-1" class="reference"><a href="#cite_note-facsimile-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> </td></tr> <tr> <td><b>Application<br />(percent of<br />undistributed net income)</b> </td> <td><b>Surtax Rate<br />(percent)</b> </td></tr> <tr> <td>up to 10</td> <td>7 </td></tr> <tr> <td>from 10 to 20</td> <td>12 </td></tr> <tr> <td>from 20 to 40</td> <td>17 </td></tr> <tr> <td>from 40 to 60</td> <td>22 </td></tr> <tr> <td>over 60</td> <td>27 </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Tax_on_individuals">Tax on individuals</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=5" title="Edit section: Tax on individuals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A normal tax and a surtax were levied against the net income of individuals as shown in the following table. </p> <table class="wikitable" style="text-align:center;"> <tbody><tr> <td colspan="4"><b>Revenue Act of 1936<br />Normal Tax and Surtax on Individuals</b><br /> <p>49 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-49-1653">1653</a> <sup id="cite_ref-facsimile_2-2" class="reference"><a href="#cite_note-facsimile-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> </td></tr> <tr> <td><b>Net Income<br />(dollars)</b> </td> <td><b>Normal Rate<br />(percent)</b> </td> <td><b>Surtax Rate<br />(percent)</b> </td> <td><b>Combined Rate<br />(percent)</b> </td></tr> <tr> <td>0</td> <td>4</td> <td>0</td> <td>4 </td></tr> <tr> <td>4,000</td> <td>4</td> <td>4</td> <td>8 </td></tr> <tr> <td>6,000</td> <td>4</td> <td>5</td> <td>9 </td></tr> <tr> <td>8,000</td> <td>4</td> <td>6</td> <td>10 </td></tr> <tr> <td>10,000</td> <td>4</td> <td>7</td> <td>11 </td></tr> <tr> <td>12,000</td> <td>4</td> <td>8</td> <td>12 </td></tr> <tr> <td>14,000</td> <td>4</td> <td>9</td> <td>13 </td></tr> <tr> <td>16,000</td> <td>4</td> <td>11</td> <td>15 </td></tr> <tr> <td>18,000</td> <td>4</td> <td>13</td> <td>17 </td></tr> <tr> <td>20,000</td> <td>4</td> <td>15</td> <td>19 </td></tr> <tr> <td>22,000</td> <td>4</td> <td>17</td> <td>21 </td></tr> <tr> <td>26,000</td> <td>4</td> <td>19</td> <td>23 </td></tr> <tr> <td>32,000</td> <td>4</td> <td>21</td> <td>25 </td></tr> <tr> <td>38,000</td> <td>4</td> <td>24</td> <td>28 </td></tr> <tr> <td>44,000</td> <td>4</td> <td>27</td> <td>31 </td></tr> <tr> <td>50,000</td> <td>4</td> <td>31</td> <td>35 </td></tr> <tr> <td>56,000</td> <td>4</td> <td>35</td> <td>39 </td></tr> <tr> <td>58,000</td> <td>4</td> <td>35</td> <td>39 </td></tr> <tr> <td>62,000</td> <td>4</td> <td>39</td> <td>43 </td></tr> <tr> <td>68,000</td> <td>4</td> <td>43</td> <td>47 </td></tr> <tr> <td>74,000</td> <td>4</td> <td>47</td> <td>51 </td></tr> <tr> <td>80,000</td> <td>4</td> <td>51</td> <td>55 </td></tr> <tr> <td>90,000</td> <td>4</td> <td>55</td> <td>59 </td></tr> <tr> <td>100,000</td> <td>4</td> <td>58</td> <td>62 </td></tr> <tr> <td>150,000</td> <td>4</td> <td>60</td> <td>64 </td></tr> <tr> <td>200,000</td> <td>4</td> <td>62</td> <td>66 </td></tr> <tr> <td>250,000</td> <td>4</td> <td>64</td> <td>68 </td></tr> <tr> <td>300,000</td> <td>4</td> <td>66</td> <td>70 </td></tr> <tr> <td>400,000</td> <td>4</td> <td>68</td> <td>72 </td></tr> <tr> <td>500,000</td> <td>4</td> <td>70</td> <td>74 </td></tr> <tr> <td>750,000</td> <td>4</td> <td>72</td> <td>76 </td></tr> <tr> <td>1,000,000</td> <td>4</td> <td>73</td> <td>77 </td></tr> <tr> <td>2,000,000</td> <td>4</td> <td>74</td> <td>78 </td></tr> <tr> <td>5,000,000</td> <td>4</td> <td>75</td> <td>79 </td></tr></tbody></table> <ul><li>Exemption of <b>$1,000</b> for single filers and <b>$2,500</b> for married couples and heads of family. A <b>$400</b> exemption for each dependent under 18.</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also_2">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=6" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">Revenue Act of 1935</a>, which raised taxes on high incomes</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=7" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">Roy G. Blakey, and Gladys C. Blakey. "The Revenue Act of 1936." <i>American Economic Review</i> (1936): 466-482 <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1802727">online</a>.</span> </li> <li id="cite_note-facsimile-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-facsimile_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-facsimile_2-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-facsimile_2-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.givemeliberty.org/docs/TaxResearchCD/TaxActs/IncomeTax1936.pdf">Facsimile</a> from Statutes at Large</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Revenue_Act_of_1936&action=edit&section=8" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Paul, Randolph E. "The Background of the Revenue Act of 1937." <i>U. Chicago Law Review</i> . 5 (1937): 41+ <a rel="nofollow" class="external text" href="http://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=1515&context=uclrev">online</a></li></ul> <p><br /> </p> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output 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title="Revenue Act of 1934">1934</a></li> <li><a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">1935</a></li> <li><a class="mw-selflink selflink">1936</a></li> <li><a href="/wiki/Revenue_Act_of_1937" title="Revenue Act of 1937">1937</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1939" class="mw-redirect" title="Internal Revenue Code of 1939">1939 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1940" title="Revenue Act of 1940">1940</a></li> <li><a href="/wiki/Second_Revenue_Act_of_1940" title="Second Revenue Act of 1940">1940 (2nd)</a></li> <li><a href="/wiki/Revenue_Act_of_1941" title="Revenue Act of 1941">1941</a></li> <li><a href="/wiki/Revenue_Act_of_1942" title="Revenue Act of 1942">1942</a></li> <li><a href="/wiki/Revenue_Act_of_1943" title="Revenue Act of 1943">1943</a></li> <li><a href="/wiki/Current_Tax_Payment_Act_of_1943" title="Current Tax Payment Act of 1943">1943</a></li> <li><a href="/wiki/Individual_Income_Tax_Act_of_1944" title="Individual Income Tax Act of 1944">1944</a></li> <li><a href="/wiki/Revenue_Act_of_1945" title="Revenue Act of 1945">1945</a></li> <li><a href="/wiki/Revenue_Act_of_1948" title="Revenue Act of 1948">1948</a></li> <li><a href="/wiki/Revenue_Act_of_1950" title="Revenue Act of 1950">1950</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">1950</a></li> <li><a href="/wiki/Revenue_Act_of_1951" title="Revenue Act of 1951">1951</a></li> <li><a href="/wiki/Excise_Tax_Reduction_Act_of_1954" title="Excise Tax Reduction Act of 1954">1954</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1954" class="mw-redirect" title="Internal Revenue Code of 1954">1954 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1962" title="Revenue Act of 1962">1962</a></li> <li><a href="/wiki/Revenue_Act_of_1964" title="Revenue Act of 1964">1964</a></li> <li><a href="/wiki/Tax_Adjustment_Act_of_1966" title="Tax Adjustment Act of 1966">1966</a></li> <li><a href="/wiki/Revenue_and_Expenditure_Control_Act_of_1968" title="Revenue and Expenditure Control Act of 1968">1968</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">1969</a></li> <li><a href="/wiki/Revenue_Act_of_1971" title="Revenue Act of 1971">1971</a></li> <li><a href="/wiki/Tax_Reduction_Act_of_1975" title="Tax Reduction Act of 1975">1975</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1976" title="Tax Reform Act of 1976">1976</a></li> <li><a href="/wiki/Tax_Reduction_and_Simplification_Act_of_1977" title="Tax Reduction and Simplification Act of 1977">1977</a></li> <li><a href="/wiki/Revenue_Act_of_1978" title="Revenue Act of 1978">1978</a></li> <li><a href="/wiki/Crude_Oil_Windfall_Profit_Tax_Act_of_1980" title="Crude Oil Windfall Profit Tax Act of 1980">1980</a></li> <li><a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">1981</a></li> <li><a href="/wiki/Tax_Equity_and_Fiscal_Responsibility_Act_of_1982" title="Tax Equity and Fiscal Responsibility Act of 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of 2018">2018 (BBA)</a></li> <li><a href="/w/index.php?title=Fourth_Continuing_Appropriations_for_Fiscal_Year_2018,_Federal_Register_Printing_Savings,_Healthy_Kids,_Health-Related_Taxes,_and_Budgetary_Effects&action=edit&redlink=1" class="new" title="Fourth Continuing Appropriations for Fiscal Year 2018, Federal Register Printing Savings, Healthy Kids, Health-Related Taxes, and Budgetary Effects (page does not exist)">2018 (Appropriations)</a></li> <li><a href="/wiki/SECURE_Act_of_2019" class="mw-redirect" title="SECURE Act of 2019">2019 (SECURE)</a></li> <li><a href="/wiki/Families_First_Coronavirus_Response_Act" title="Families First Coronavirus Response Act">2020 (Families First)</a></li> <li><a href="/wiki/CARES_Act" title="CARES Act">2020 (CARES)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2021" title="Consolidated Appropriations Act, 2021">2020 (Appropriations)</a></li> <li><a href="/wiki/William_M._(Mac)_Thornberry_National_Defense_Authorization_Act_for_Fiscal_Year_2021" class="mw-redirect" title="William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021">2021 (Defense Authorization)</a></li> <li><a href="/wiki/American_Rescue_Plan_Act_of_2021" title="American Rescue Plan Act of 2021">2021 (American Rescue Plan)</a></li> <li><a href="/wiki/Infrastructure_Investment_and_Jobs_Act" title="Infrastructure Investment and Jobs Act">2021 (Infrastructure, PL 117–58)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Tariffs_in_United_States_history" class="mw-redirect" title="Tariffs in United States history">Tariffs</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tariff_of_1789" title="Tariff of 1789">1789: Hamilton I</a></li> <li><a href="/wiki/Tariff_of_1790" title="Tariff of 1790">1790: Hamilton II</a></li> <li><a href="/wiki/Tariff_of_1791" title="Tariff of 1791">1791: Hamilton III</a></li> <li><a href="/wiki/Tariff_of_1792" title="Tariff of 1792">1792: Hamilton IV</a></li> <li><a href="/wiki/Tariff_of_1816" title="Tariff of 1816">1816: Dallas</a></li> <li><a href="/wiki/Tariff_of_1824" title="Tariff of 1824">1824: Sectional</a></li> <li><a href="/wiki/Tariff_of_Abominations" title="Tariff of Abominations">1828: "Abominations"</a></li> <li><a href="/wiki/Tariff_of_1832" title="Tariff of 1832">1832</a></li> <li><a href="/wiki/Tariff_of_1833" title="Tariff of 1833">1833: Compromise</a></li> <li><a href="/wiki/Tariff_of_1842" title="Tariff of 1842">1842: Black</a></li> <li><a href="/wiki/Walker_tariff" title="Walker tariff">1846: Walker</a></li> <li><a href="/wiki/Tariff_of_1857" title="Tariff of 1857">1857</a></li> <li><a href="/wiki/Morrill_Tariff" title="Morrill Tariff">1861: Morrill</a></li> <li>1872</li> <li>1875</li> <li><a href="/wiki/Tariff_of_1883" title="Tariff of 1883">1883: Mongrel</a></li> <li><a href="/wiki/McKinley_Tariff" title="McKinley Tariff">1890: McKinley</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894: Wilson–Gorman</a></li> <li><a href="/wiki/Dingley_Act" title="Dingley Act">1897: Dingley</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909: Payne–Aldrich</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913: Underwood</a></li> <li><a href="/wiki/Emergency_Tariff_of_1921" title="Emergency Tariff of 1921">1921: Emergency</a></li> <li><a href="/wiki/Fordney%E2%80%93McCumber_Tariff" title="Fordney–McCumber Tariff">1922: Fordney–McCumber</a></li> <li><a href="/wiki/Smoot%E2%80%93Hawley_Tariff_Act" title="Smoot–Hawley Tariff Act">1930: Smoot–Hawley</a></li> <li><a href="/wiki/Reciprocal_Tariff_Act" title="Reciprocal Tariff Act">1934: Reciprocal</a></li> <li><a href="/wiki/General_Agreement_on_Tariffs_and_Trade" title="General Agreement on Tariffs and Trade">1948: GATT</a></li> <li><a href="/wiki/Trade_Expansion_Act" title="Trade Expansion Act">1962</a></li> <li><a href="/wiki/Trade_Act_of_1974" title="Trade Act of 1974">1974/75</a></li> <li><a href="/wiki/Trade_Agreements_Act_of_1979" title="Trade Agreements Act of 1979">1979</a></li> <li><a href="/wiki/Trade_and_Tariff_Act_of_1984" title="Trade and Tariff Act of 1984">1984</a></li> <li><a href="/wiki/Omnibus_Trade_and_Competitiveness_Act" title="Omnibus Trade and Competitiveness Act">1988</a></li> <li><a href="/wiki/Canada%E2%80%93United_States_Free_Trade_Agreement" title="Canada–United States Free Trade Agreement">1988: Canada FT</a></li> <li><a href="/wiki/North_American_Free_Trade_Agreement" title="North American Free Trade Agreement">1993: NAFTA</a></li> <li><a href="/wiki/World_Trade_Organization" title="World Trade Organization">1994: WTO</a></li> <li><a href="/wiki/Trump_tariffs" title="Trump tariffs">2018/2019: Trump</a></li></ul> </div></td></tr></tbody></table></div> <p><br /> </p> <style 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