What did the 16th Amendment to the U.S. Constitution do? It empowered the Congress to enact legislation enabling the federal government to levy a tax, based on a taxpayer’s ability to pay — an graduated-income tax.

Who came up with the idea for a graduated-income tax? It was President Teddy Roosevelt, a Republican, who first talked about that tax in 1906; but it was the Republican Taft Administration that enacted legislation in 1909 for a constitutional amendment, subject to state approval, and that happened in 1913 during the Wilson Administration.

The Democratic Wilson Administration then enacted legislation that taxed income over $3,000 at a rate of 1% and income over $500,000 at a maximum rate of 7% In the first year, only 2% of taxpayers paid any federal income tax.

Does Pennsylvania have a graduated-income tax? No, but all of its surrounding states have this tax, based on a taxpayer’s ability to pay.

Why doesn’t Pennsylvania have this tax? That’s anybody’s guess, but wealthy people, in general, despise paying taxes and prefer to tax others with an unfair tax on sales that hurts the poor or on unearned income that affects working-class taxpayers, in addition to many other unfair taxes that can and should be eliminated, along with the state Department of Revenue.

DAVID L. FAUST

Selinsgrove