How are taxes introduced in the US?

Taxes in the U.S. were first introduced during the Civil War in 1861 to fund war efforts, establishing a federal income tax. This initial tax was temporary, but the concept evolved, leading to the 16th Amendment in 1913, which allowed Congress to impose a federal income tax without apportioning it among the states. Over time, various forms of taxation emerged, including payroll taxes, corporate taxes, and sales taxes, creating a complex system of federal, state, and local taxes.