Will The Income Tax Code Become More Simple?

There is no indication that the income tax code will become more simple. Congress has amended the code from time to time to make the code more simple but use of the term “simple” is relative.  Changes or revisions to the U.S. tax code tend to make it more complicated to read and understand rather than simplifying it.

U.S. Income Tax Code

The income tax system in the United States began in 1913 with ratification of the 16th amendment to the U.S. Constitution. Passage of this law allowed for the formal creation of a tax code, which has been “simplified” nearly every year. The two major revisions to the tax code were in 1954 and 1986, which added thousands of pages to the code.

Overhauling the Tax Code

Making the tax code more simple would require a complete overhaul of the tax system in the United States. Doing this would disrupt much of the operational revenue that the federal government uses to fund defense, provide economic stimulus and maintain the economy.