Child Labor Tax Law of 1919

URI: https://gptkb.org/entity/Child_Labor_Tax_Law_of_1919
GPTKB entity
Statements (18)
Predicate Object
gptkbp:instanceOf gptkb:United_States_federal_law
gptkbp:alsoKnownAs Revenue Act of 1919 (child labor provisions)
gptkbp:courtCase gptkb:Bailey_v._Drexel_Furniture_Co.
gptkbp:courtDecisionReason exceeded Congress's taxing power and attempted to regulate child labor, a state power
gptkbp:courtDecisionYear 1922
gptkbp:dateEnacted 1919
gptkbp:declaredUnconstitutionalBy gptkb:United_States_Supreme_Court
gptkbp:enactedBy gptkb:United_States_Congress
https://www.w3.org/2000/01/rdf-schema#label Child Labor Tax Law of 1919
gptkbp:imposedTaxOn companies employing children under 14 in factories
companies employing children under 16 in mines and quarries
gptkbp:purpose to discourage child labor through taxation
gptkbp:relatedTo gptkb:Keating-Owen_Act
child labor in the United States
gptkbp:replacedBy Fair Labor Standards Act of 1938 (in terms of child labor regulation)
gptkbp:taxAmount 10% excise tax on annual net profits
gptkbp:bfsParent gptkb:Bailey_v._Drexel_Furniture_Co.
gptkbp:bfsLayer 7