The US tax code is immensely complex, and its roots go back to the very beginning of the country. The first US Congress enacted a federal income tax in 1861 to help fund the Civil War, and it has been a part of our system ever since. The current code is based on the Tax Reform Act of 1986, which made significant changes to eliminate many loopholes and deductions.
The process by which tax laws are created is equally complex. There are numerous committees and subcommittees in both the House and Senate that deal with taxes, and they often hold hearings on proposed changes. These proposals can come from Congress members themselves, from the President, from interest groups, or from anywhere else. Once a proposal makes it through committee