Current Tax Payment Act of 1943

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The Current Tax Payment Act of 1943 re-introduced the concept of tax withholding in the United States.

It compelled employers to withhold federal income taxes from workers' paychecks and pay them directly to the government on the workers' behalf. Tax withholding was introduced in the Tariff Act of 1913, but repealed by the Income Tax Act of 1916.

The act was signed into law by President Franklin Delano Roosevelt.

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