Income tax was first introduced in the United States in 1861, when annual incomes over $800 were taxed, with the revenue used to help fund the American Civil War efforts. At the time, income tax was considered unconstitutional and repealed in 1872. The rules and regulations of the income tax system have developed and changed immensely since then. In 1913, the 16th Amendment to the Constitution was ratified, clearing way for the modern tax system in the United States. The 16th Amendment to the Constitution states, “the Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any consensus or enumeration.” April 15th has been designated as the filing deadline since 1955; however, if the 15th falls on a Saturday, Sunday, or civic holiday, the deadline is extended to the next working day. Tax Day for 2012 falls on Tuesday, April 17th. Several companies offer Tax Day giveaways and freebie deals as an additional incentive for completing your taxes on time; examples include free fries, discounted appetizers and drinks at restaurants, and several $10.40 deals. Check your local newspaper for extra deals on Tax Day!