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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>Interest and Dividend Tax Compliance Act of 1983</b> was passed as Title I of Public Law 98–67, on Aug. 5, 1983, in the United States. As described in the <a rel="nofollow" class="external text" href="https://www.congress.gov/bill/98th-congress/house-bill/2973%7CHouse">conference report</a>, it contained these provisions: </p> <ul><li>It amended the <a href="/wiki/Tax_Equity_and_Fiscal_Responsibility_Act_of_1982" title="Tax Equity and Fiscal Responsibility Act of 1982">Tax Equity and Fiscal Responsibility Act of 1982</a> to repeal, as of June 30, 1983, provisions which require the withholding of tax on interest and dividends.</li> <li>It provided a system of backup withholding for taxpayers who underreport interest and dividend income or who fail to provide accurate taxpayer information. Under this system, the payor of any amount of income must deduct and withhold 20 percent of such payment if the payee fails to provide a taxpayer identification number or provides an incorrect one. It requires the payor of interest and dividend income to withhold 20 percent of such amounts if such payor receives notice from the Internal Revenue Service that his payee has underreported interest and dividend income or has not properly certified that he is exempt from a withholding requirement.</li> <li>It imposed a $500 penalty upon retail brokers for each intentional failure to provide a payor of reportable payments with a taxpayer identification number or a backup withholding status report.</li> <li>It imposed a penalty for failure to provide a taxpayer identification number, or any statement or return, with respect to the reporting of interest and dividend income. It removed the $50,000 limitation on the total amount of such penalty. A taxpayer would be exempt from penalty if he can show due diligence in attempting to satisfy the requirement. It made the penalty self-assessable on the taxpayer's return as an excise tax.</li> <li>It applied the negligence penalty for underpayment of tax to payees of interest and dividend income who fail to report all such income.</li> <li>It imposed the civil penalty for providing false information with respect to withholding on a failure to provide backup withholding information, and a criminal penalty for providing false backup withholding information.</li></ul> <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 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Defense Initiative">Strategic Defense Initiative</a></li> <li><a href="/wiki/Foreign_policy_of_the_Ronald_Reagan_administration" title="Foreign policy of the Ronald Reagan administration">Foreign policy</a></li> <li><a href="/wiki/Reagan_Doctrine" title="Reagan Doctrine">Reagan Doctrine</a></li> <li><a href="/wiki/Cold_War" title="Cold War">Cold War</a> <ul><li><a href="/wiki/Cold_War_(1979%E2%80%931985)" title="Cold War (1979–1985)">1st term</a></li> <li><a href="/wiki/Cold_War_(1985%E2%80%931991)" title="Cold War (1985–1991)">2nd term</a></li></ul></li> <li><a href="/wiki/List_of_Soviet_Union%E2%80%93United_States_summits" title="List of Soviet Union–United States summits">Soviet Union summits</a> <ul><li><a href="/wiki/Geneva_Summit_(1985)" title="Geneva Summit (1985)">Geneva</a></li> <li><a href="/wiki/Reykjav%C3%ADk_Summit" title="Reykjavík Summit">Reykjavík</a></li> <li><a href="/wiki/Washington_Summit_(1987)" title="Washington Summit (1987)">Washington</a> <ul><li><a href="/wiki/Intermediate-Range_Nuclear_Forces_Treaty" title="Intermediate-Range Nuclear Forces Treaty">INF Treaty</a></li></ul></li> <li><a href="/wiki/Moscow_Summit_(1988)" title="Moscow Summit (1988)">Moscow</a></li> <li><a href="/wiki/Governors_Island_Summit" title="Governors Island Summit">Governors Island</a></li></ul></li> <li><a href="/wiki/Constructive_engagement" title="Constructive engagement">Constructive engagement</a></li> <li><a href="/wiki/United_States_invasion_of_Grenada" title="United States invasion of Grenada">Invasion of Grenada</a></li> <li><a href="/wiki/Iran%E2%80%93Contra_affair" title="Iran–Contra affair">Iran–Contra affair</a></li> <li><a href="/wiki/1986_United_States_bombing_of_Libya" title="1986 United States bombing of Libya">Libya bombing</a></li> <li><a href="/wiki/Cannabis_policy_of_the_Ronald_Reagan_administration" title="Cannabis policy of the Ronald Reagan administration">Cannabis policy</a></li> <li><a href="/wiki/List_of_international_presidential_trips_made_by_Ronald_Reagan" title="List of international presidential trips made by Ronald Reagan">International trips</a></li> <li><a href="/wiki/The_Grace_Commission" class="mw-redirect" title="The Grace Commission">The Grace Commission</a></li> <li><a href="/wiki/Presidency_of_Ronald_Reagan#Administration_and_Cabinet" title="Presidency of Ronald Reagan">Cabinet</a></li> <li><a href="/wiki/List_of_federal_judges_appointed_by_Ronald_Reagan" title="List of federal judges appointed by Ronald Reagan">Judicial appointments</a> <ul><li><a href="/wiki/Ronald_Reagan_Supreme_Court_candidates" title="Ronald Reagan Supreme Court candidates">Supreme Court</a></li> <li><a href="/wiki/Ronald_Reagan_judicial_appointment_controversies" title="Ronald Reagan judicial appointment controversies">controversies</a></li></ul></li> <li><a href="/wiki/Reagan_administration_scandals" class="mw-redirect" title="Reagan administration scandals">Administration scandals</a></li> <li>"<a href="/wiki/We_begin_bombing_in_five_minutes" title="We begin bombing in five minutes">We begin bombing in five minutes</a>"</li> <li><a href="/wiki/Efforts_to_impeach_Ronald_Reagan" class="mw-redirect" title="Efforts to impeach Ronald Reagan">Impeachment efforts</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Ronald_Wilson_Reagan/Executive_orders" class="extiw" title="wikisource:Author:Ronald Wilson Reagan/Executive orders">Executive orders</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Ronald_Wilson_Reagan/Presidential_Proclamations" class="extiw" title="wikisource:Author:Ronald Wilson Reagan/Presidential Proclamations">Presidential proclamations</a></li> <li><a href="/wiki/Presidential_transition_of_George_H._W._Bush" title="Presidential transition of George H. W. Bush">Bush transition</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Speeches_and_debates_of_Ronald_Reagan" title="Speeches and debates of Ronald Reagan">Speeches</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Ronald_Reagan_Speaks_Out_Against_Socialized_Medicine" title="Ronald Reagan Speaks Out Against Socialized Medicine">Ronald Reagan Speaks Out Against Socialized Medicine</a></i></li> <li><a href="/wiki/A_Time_for_Choosing" title="A Time for Choosing">"A Time for Choosing"</a></li> <li><a href="/wiki/Reagan%27s_Neshoba_County_Fair_%22states%27_rights%22_speech" class="mw-redirect" title="Reagan's Neshoba County Fair "states' rights" speech">Reagan's Neshoba County Fair "states' rights" speech</a></li> <li><a href="/wiki/First_inauguration_of_Ronald_Reagan" title="First inauguration of Ronald Reagan">First inaugural address</a></li> <li><a href="/wiki/Second_inauguration_of_Ronald_Reagan" title="Second inauguration of Ronald Reagan">Second inaugural address</a></li> <li><a href="/wiki/Ash_heap_of_history" title="Ash heap of history">"Ash heap of history"</a></li> <li><a href="/wiki/Evil_Empire_speech" title="Evil Empire speech">"Evil empire"</a></li> <li><a href="/wiki/Tear_down_this_wall!" title="Tear down this wall!">"Tear down this wall!"</a></li> <li><a href="/wiki/February_1981_Ronald_Reagan_speech_to_a_joint_session_of_Congress" title="February 1981 Ronald Reagan speech to a joint session of Congress">Joint session of Congress</a> (1981)</li> <li><a href="/wiki/State_of_the_Union" title="State of the Union">State of the Union</a> <ul><li><a href="/wiki/1982_State_of_the_Union_Address" title="1982 State of the Union Address">1982</a></li> <li><a href="/wiki/1983_State_of_the_Union_Address" title="1983 State of the Union Address">1983</a></li> <li><a href="/wiki/1984_State_of_the_Union_Address" title="1984 State of the Union Address">1984</a></li> <li><a href="/wiki/1985_State_of_the_Union_Address" title="1985 State of the Union Address">1985</a></li> <li><a href="/wiki/1986_State_of_the_Union_Address" title="1986 State of the Union Address">1986</a></li> <li><a href="/wiki/1987_State_of_the_Union_Address" title="1987 State of the Union Address">1987</a></li> <li><a href="/wiki/1988_State_of_the_Union_Address" title="1988 State of the Union Address">1988</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Bibliography_of_Ronald_Reagan" title="Bibliography of Ronald Reagan">Books</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_American_Life" title="An American Life">An American Life</a></i></li> <li><i><a href="/wiki/The_Reagan_Diaries" title="The Reagan Diaries">The Reagan Diaries</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Electoral_history_of_Ronald_Reagan" title="Electoral history of Ronald Reagan">Elections</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/1966_California_gubernatorial_election" title="1966 California gubernatorial election">1966 California gubernatorial election</a> <ul><li><a href="/wiki/The_Eleventh_Commandment_(Ronald_Reagan)" class="mw-redirect" title="The Eleventh Commandment (Ronald Reagan)">11th commandment</a></li></ul></li> <li><a href="/wiki/1970_California_gubernatorial_election" title="1970 California gubernatorial election">1970 California gubernatorial election</a></li> <li><a href="/wiki/1968_Republican_Party_presidential_primaries" title="1968 Republican Party presidential primaries">Republican presidential primaries (1968</a></li> <li><a href="/wiki/1976_Republican_Party_presidential_primaries" title="1976 Republican Party presidential primaries">1976</a></li> <li><a href="/wiki/1980_Republican_Party_presidential_primaries" title="1980 Republican Party presidential primaries">1980</a></li> <li><a href="/wiki/1984_Republican_Party_presidential_primaries" title="1984 Republican Party presidential primaries">1984)</a></li> <li><a href="/wiki/1968_Republican_National_Convention" title="1968 Republican National Convention">Republican National Convention (1968</a></li> <li><a href="/wiki/1976_Republican_National_Convention" title="1976 Republican National Convention">1976</a></li> <li><a href="/wiki/1980_Republican_National_Convention" title="1980 Republican National Convention">1980</a></li> <li><a href="/wiki/1984_Republican_National_Convention" title="1984 Republican National Convention">1984)</a></li> <li><a href="/wiki/Ronald_Reagan_1976_presidential_campaign" title="Ronald Reagan 1976 presidential campaign">1976 presidential campaign</a></li> <li><a href="/wiki/Ronald_Reagan_1980_presidential_campaign" title="Ronald Reagan 1980 presidential campaign">1980 presidential campaign</a> <ul><li><a href="/wiki/There_you_go_again" title="There you go again">"There you go again"</a></li> <li><a href="/wiki/Make_America_Great_Again" title="Make America Great Again">"Let's make America great again"</a></li></ul></li> <li><a href="/wiki/Ronald_Reagan_1984_presidential_campaign" title="Ronald Reagan 1984 presidential campaign">1984 presidential campaign</a> <ul><li><a href="/wiki/Morning_in_America" title="Morning in America">"Morning in America"</a></li> <li><a href="/wiki/Bear_in_the_woods" title="Bear in the woods">"Bear in the woods"</a></li></ul></li> <li><a href="/wiki/1976_United_States_presidential_election" title="1976 United States presidential election">United States presidential election (1976</a></li> <li><a href="/wiki/1980_United_States_presidential_election" title="1980 United States presidential election">1980</a></li> <li><a href="/wiki/1984_United_States_presidential_election" title="1984 United States presidential election">1984)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Cultural_depictions_of_Ronald_Reagan" title="Cultural depictions of Ronald Reagan">Cultural <br /> depictions</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bibliography_of_Ronald_Reagan" title="Bibliography of Ronald Reagan">Bibliography</a></li> <li><a href="/wiki/Ronald_Reagan_in_music" title="Ronald Reagan in music">In music</a> <ul><li><a href="/wiki/Let_Them_Eat_Jellybeans!" title="Let Them Eat Jellybeans!">Let Them Eat Jellybeans!</a> (1981)</li></ul></li> <li><a href="/wiki/Presidents_of_the_United_States_on_U.S._postage_stamps#Ronald_Reagan" title="Presidents of the United States on U.S. postage stamps">U.S. Postage stamps</a></li> <li><i><a href="/wiki/Rap_Master_Ronnie" title="Rap Master Ronnie">Rap Master Ronnie</a></i></li> <li><i><a href="/wiki/Ed_the_Happy_Clown" title="Ed the Happy Clown">Ed the Happy Clown</a></i> (1983 comic series)</li> <li><a href="/wiki/Spitting_Image" title="Spitting Image"><i>Spitting Image</i> (TV series)</a> (1984)</li> <li><i><a href="/wiki/A_Mind_Forever_Voyaging" title="A Mind Forever Voyaging">A Mind Forever Voyaging</a></i> (1985 game)</li> <li><i><a href="/wiki/The_Dark_Knight_Returns" title="The Dark Knight Returns">The Dark Knight Returns</a></i> (1986) <ul><li><a href="/wiki/Batman:_The_Dark_Knight_Returns_(film)" title="Batman: The Dark Knight Returns (film)">film adaptation</a></li></ul></li> <li><i><a href="/wiki/Pizza_Man_(1991_film)" title="Pizza Man (1991 film)">Pizza Man</a></i> (1991 film)</li> <li><a href="/wiki/The_Day_Reagan_Was_Shot" title="The Day Reagan Was Shot"><i>The Day Reagan Was Shot</i></a> (2001 film)</li> <li><i><a href="/wiki/Reagan%27s_War" title="Reagan's War">Reagan's War</a></i> (2002 book)</li> <li><a href="/wiki/The_Reagans" title="The Reagans"><i>The Reagans</i></a> (2003 film)</li> <li><a href="/wiki/Reagan_(2011_film)" title="Reagan (2011 film)"><i>Reagan</i></a> (2011 documentary)</li> <li><a href="/wiki/The_Butler" title="The Butler"><i>The Butler</i></a> (2013 film)</li> <li><i><a href="/wiki/Killing_Reagan" title="Killing Reagan">Killing Reagan</a></i> (2015 book)</li> <li><a href="/wiki/Killing_Reagan_(film)" title="Killing Reagan (film)"><i>Killing Reagan</i></a> (2016 film)</li> <li><i><a href="/wiki/Call_of_Duty:_Black_Ops_Cold_War" title="Call of Duty: Black Ops Cold War">Call of Duty: Black Ops Cold War</a></i> (2020 game)</li> <li><a href="/wiki/The_Reagans_(2020_miniseries)" class="mw-redirect" title="The Reagans (2020 miniseries)"><i>The Reagans</i></a> (2020 miniseries)</li> <li><a href="/wiki/Reagan_(2023_film)" class="mw-redirect" title="Reagan (2023 film)"><i>Reagan</i></a> (2023 film)</li> <li><a href="/wiki/What_would_Reagan_do%3F" class="mw-redirect" title="What would Reagan do?">"What would Reagan do?"</a></li> <li><i><a href="/wiki/Reykjavik_(film)" title="Reykjavik (film)">Reykjavik</a></i> (TBA)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Memorials</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Statue_of_Ronald_Reagan_(U.S._Capitol)" title="Statue of Ronald Reagan (U.S. Capitol)">U.S. Capitol statue</a></li> <li><a href="/wiki/USS_Ronald_Reagan" title="USS Ronald Reagan">USS <i>Ronald Reagan</i> (CVN-76)</a></li> <li><a href="/wiki/List_of_things_named_after_Ronald_Reagan" title="List of things named after Ronald Reagan">Namesakes and memorials</a></li> <li><a href="/wiki/Ronald_Reagan_Day" title="Ronald Reagan Day">Ronald Reagan Day</a></li> <li><a href="/wiki/Lincoln_Dinner" title="Lincoln Dinner">Reagan Day Dinner</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Family</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Jane_Wyman" title="Jane Wyman">Jane Wyman</a> (first wife)</li> <li><a href="/wiki/Nancy_Reagan" title="Nancy Reagan">Nancy Reagan</a> (second wife)</li> <li><a href="/wiki/Maureen_Reagan" title="Maureen Reagan">Maureen Reagan</a> (daughter)</li> <li><a href="/wiki/Michael_Reagan" title="Michael Reagan">Michael Reagan</a> (adopted son)</li> <li><a href="/wiki/Patti_Davis" title="Patti Davis">Patti Davis</a> (daughter)</li> <li><a href="/wiki/Ron_Reagan" title="Ron Reagan">Ron Reagan</a> (son)</li> <li><a href="/wiki/Jack_Reagan" title="Jack Reagan">Jack Reagan</a> (father)</li> <li><a href="/wiki/Nelle_Wilson_Reagan" title="Nelle Wilson Reagan">Nelle Wilson Reagan</a> (mother)</li> <li><a href="/wiki/Neil_Reagan" title="Neil Reagan">Neil Reagan</a> (brother)</li> <li><a href="/wiki/Rex_(Ronald_Reagan%27s_dog)" title="Rex (Ronald Reagan's dog)">Rex</a> (dog)</li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><b><a href="/wiki/Jimmy_Carter" title="Jimmy Carter">← Jimmy Carter</a></b></li> <li><b><a href="/wiki/George_H._W._Bush" title="George H. W. Bush">George H. W. Bush →</a></b></li> <li><b><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Ronald_Reagan" title="Category:Ronald Reagan">Category</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="United_States_federal_taxation_legislation" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_tax_acts" title="Template:US tax acts"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_tax_acts" title="Template talk:US tax acts"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_tax_acts" title="Special:EditPage/Template:US tax acts"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_federal_taxation_legislation" style="font-size:114%;margin:0 4em"><a href="/wiki/Amendments_to_the_Internal_Revenue_Laws_of_the_United_States" title="Amendments to the Internal Revenue Laws of the United States">United States federal taxation legislation</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal<br />Revenue</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">1861</a></li> <li><a href="/wiki/Revenue_Act_of_1862" title="Revenue Act of 1862">1862</a></li> <li><a href="/wiki/Revenue_Act_of_1864" title="Revenue Act of 1864">1864</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913</a></li> <li><a href="/wiki/Emergency_Internal_Revenue_Tax_Act" title="Emergency Internal Revenue Tax Act">1914</a></li> <li><a href="/wiki/Revenue_Act_of_1916" title="Revenue Act of 1916">1916</a></li> <li><a href="/wiki/War_Revenue_Act_of_1917" title="War Revenue Act of 1917">1917</a></li> <li><a href="/wiki/Revenue_Act_of_1918" title="Revenue Act of 1918">1918</a></li> <li><a href="/wiki/Revenue_Act_of_1921" title="Revenue Act of 1921">1921</a></li> <li><a href="/wiki/Revenue_Act_of_1924" title="Revenue Act of 1924">1924</a></li> <li><a href="/wiki/Revenue_Act_of_1926" title="Revenue Act of 1926">1926</a></li> <li><a href="/wiki/Revenue_Act_of_1928" title="Revenue Act of 1928">1928</a></li> <li><a href="/wiki/Revenue_Act_of_1932" title="Revenue Act of 1932">1932</a></li> <li><a href="/wiki/Revenue_Act_of_1934" 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 href="/wiki/Revenue_Act_of_1936" title="Revenue Act of 1936">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 1982">1982</a></li> <li><a href="/wiki/Highway_Revenue_Act_of_1982" class="mw-redirect" title="Highway Revenue Act of 1982">Gas Tax</a></li> <li><a class="mw-selflink selflink">1983 (PL 98-67)</a></li> <li><a href="/wiki/Railroad_Retirement_Solvency_Act_of_1983" title="Railroad Retirement Solvency Act of 1983">1983 (PL 98-76)</a></li> <li><a href="/wiki/Deficit_Reduction_Act_of_1984" title="Deficit Reduction Act of 1984">1984</a></li> <li><a href="/wiki/Consolidated_Omnibus_Budget_Reconciliation_Act_of_1985" title="Consolidated Omnibus Budget Reconciliation Act of 1985">COBRA</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">1986</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1986" class="mw-redirect" title="Internal Revenue Code of 1986">1986 Code</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1987" title="Omnibus Budget Reconciliation Act of 1987">1987</a></li> <li><a href="/wiki/Technical_and_Miscellaneous_Revenue_Act_of_1988" title="Technical and Miscellaneous Revenue Act of 1988">1988</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1990" title="Omnibus Budget Reconciliation Act of 1990">1990</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1993" title="Omnibus Budget Reconciliation Act of 1993">1993</a></li> <li><a href="/wiki/Taxpayer_Bill_of_Rights_2" title="Taxpayer Bill of Rights 2">1996</a></li> <li><a href="/wiki/Taxpayer_Relief_Act_of_1997" title="Taxpayer Relief Act of 1997">1997</a></li> <li><a href="/wiki/Internal_Revenue_Service_Restructuring_and_Reform_Act_of_1998" title="Internal Revenue Service Restructuring and Reform Act of 1998">1998</a></li> <li><a href="/wiki/Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001" title="Economic Growth and Tax Relief Reconciliation Act of 2001">2001 (EGTRRA)</a></li> <li><a href="/wiki/Job_Creation_and_Worker_Assistance_Act_of_2002" title="Job Creation and Worker Assistance Act of 2002">2002</a></li> <li><a href="/wiki/Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003" title="Jobs and Growth Tax Relief Reconciliation Act of 2003">2003</a></li> <li><a href="/wiki/American_Jobs_Creation_Act_of_2004" title="American Jobs Creation Act of 2004">2004</a></li> <li><a href="/wiki/Tax_Increase_Prevention_and_Reconciliation_Act_of_2005" title="Tax Increase Prevention and Reconciliation Act of 2005">2005</a></li> <li><a href="/wiki/Pension_Protection_Act_of_2006" title="Pension Protection Act of 2006">2006</a></li> <li><a href="/wiki/Tax_Relief_and_Health_Care_Act_of_2006" title="Tax Relief and Health Care Act of 2006">2006</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2007&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2007 (page does not exist)">2007</a></li> <li><a href="/wiki/Mortgage_Forgiveness_Debt_Relief_Act_of_2007" title="Mortgage Forgiveness Debt Relief Act of 2007">2007 (Mortgage)</a></li> <li><a href="/wiki/Economic_Stimulus_Act_of_2008" title="Economic Stimulus Act of 2008">2008</a></li> <li><a href="/wiki/Public_Law_110-343" title="Public Law 110-343">Crisis</a></li> <li><a href="/wiki/American_Recovery_and_Reinvestment_Act_of_2009" title="American Recovery and Reinvestment Act of 2009">2009</a></li> <li><a href="/wiki/Affordable_Care_Act" title="Affordable Care Act">2010 (ACA)</a></li> <li><a href="/wiki/Small_Business_Jobs_Act_of_2010" title="Small Business Jobs Act of 2010">2010 (PL 111–240)</a></li> <li><a href="/wiki/Tax_Relief,_Unemployment_Insurance_Reauthorization,_and_Job_Creation_Act_of_2010" title="Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010">2010 (PL 111-312)</a></li> <li><a href="/wiki/Temporary_Payroll_Tax_Cut_Continuation_Act_of_2011" class="mw-redirect" title="Temporary Payroll Tax Cut Continuation Act of 2011">2011</a></li> <li><a href="/wiki/American_Taxpayer_Relief_Act_of_2012" title="American Taxpayer Relief Act of 2012">2012 (ATRA)</a></li> <li><a href="/wiki/Middle_Class_Tax_Relief_and_Job_Creation_Act_of_2012" title="Middle Class Tax Relief and Job Creation Act of 2012">2012</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2014&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2014 (page does not exist)">2014</a></li> <li><a href="/w/index.php?title=Bipartisan_Budget_Act_of_2015&action=edit&redlink=1" class="new" title="Bipartisan Budget Act of 2015 (page does not exist)">2015 (BBA)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2016" title="Consolidated Appropriations Act, 2016">2016</a></li> <li><a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">2017 (TCJA)</a></li> <li><a href="/wiki/Bipartisan_Budget_Act_of_2018" title="Bipartisan Budget Act 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>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; 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