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. (Tax withholding had been introduced in the Tariff Act of 1913 but repealed by the Income Tax Act of 1916.)
It compelled employers to withhold federal income taxes from workers' paychecks and pay them directly to the government on the workers' behalf.
The act was signed into law by President Franklin Delano Roosevelt.
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