Ian Millhiser and Ilya Shapiro talked about the creation of the 16th amendment and the history of the income tax.
The 16th Amendment, passed by Congress in 1909 and ratified in 1913 during the Progressive Era, established a federal income tax. In this lesson, students will briefly review the history of the 16th Amendment, opinions and proposals to change the income tax, and related issues.
Step 1: Introduction
Direct students to open the Note-Taking Chart: 16th Amendment and the Income Tax and watch the first two videos. These videos will review the history of the 16th Amendment. After viewing, students should answer the first questions:
Who were the Progressives and what were their goals? Why do you think an income tax amendment passed during the Progressive Era?
Step 2: Assignment
Have students watch Clips 3-6, which demonstrate a range of perspectives on the income tax. Student should watch each video and identify the speaker’s opinion of the income tax, and take note of any evidence or arguments offered to support that view.
This section could be done individually or jigsawed as a group activity, depending on time and preference.
What is the speaker’s view of the American income tax system?
Video Clip 3: Rep. Kevin Brady (R-TX) on the 16th Amendment and Income Taxes (2:05)
Video Clip 4: U.S. Tax Rate (2:41)
Video Clip 5: Rep. Johnson on Repealing the 16th Amendment (2:35)
Step 3: Conclusion
To wrap-up, students will watch videos about two related issues: the income tax in Washington, DC and the proposed wealth tax. Students will be asked about their opinion on these issues. Their answers should reflect what they have learned in the previous sections of this lesson.
Evaluate how our system compares to others with the US Tax Rates Compared to Other Countries lesson plan through C-SPAN Classroom.
Print sample 1040EZ and W2 forms. Guide students through the withholding sections and practice filling in the forms.