Child Labor Tax Law of 1919
E541181
The Child Labor Tax Law of 1919 was a U.S. federal statute that sought to curb child labor indirectly by imposing an excise tax on companies employing underage workers, following the Supreme Court’s invalidation of earlier direct regulations.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Child Labor Tax Law of 1919 canonical | 1 |
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
labor law ⓘ tax law ⓘ |
| alsoKnownAs | Child Labor Tax Act NERFINISHED ⓘ |
| associatedWith | child welfare reform in the United States ⓘ |
| basedOn | federal taxing power under the United States Constitution ⓘ |
| challengedInCase | Bailey v. Drexel Furniture Co. NERFINISHED ⓘ |
| constitutionalIssue |
Tenth Amendment state police powers
ⓘ
scope of federal taxing power ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| effect | limited federal ability to regulate child labor through taxation until New Deal era ⓘ |
| enactedAfter |
Hammer v. Dagenhart
NERFINISHED
ⓘ
Keating–Owen Child Labor Act of 1916 was struck down ⓘ |
| enactedBy | United States Congress ⓘ |
| enforcementMechanism | tax assessment by federal revenue authorities ⓘ |
| field |
United States constitutional law
NERFINISHED
ⓘ
United States labor history ⓘ United States tax law ⓘ |
| heldUnconstitutionalBy | Supreme Court of the United States NERFINISHED ⓘ |
| historicalContext | Progressive Era child labor reform movement ⓘ |
| historicalSignificance |
example of using tax power to achieve regulatory goals
ⓘ
landmark in constitutional law on distinction between tax and penalty ⓘ |
| imposedOn | employers of underage children ⓘ |
| influencedBy | Progressive reformers concerned about child labor ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| laterSupersededInPracticeBy | Fair Labor Standards Act of 1938 NERFINISHED ⓘ |
| legalForm | excise tax statute ⓘ |
| method | imposition of an excise tax on companies employing underage workers ⓘ |
| penaltyType | excise tax per underage child employed ⓘ |
| policyArea |
child labor regulation
ⓘ
labor standards ⓘ taxation ⓘ |
| precededBy | Keating–Owen Child Labor Act of 1916 NERFINISHED ⓘ |
| purpose | to curb child labor in the United States ⓘ |
| regulates | employment of underage workers in interstate commerce ⓘ |
| relatedCase | Hammer v. Dagenhart (1918) NERFINISHED ⓘ |
| relatedTo |
New Deal–era expansion of federal regulatory power
ⓘ
federal child labor regulation ⓘ |
| responseTo | Supreme Court invalidation of direct federal child labor regulation ⓘ |
| signedBy | Woodrow Wilson NERFINISHED ⓘ |
| subjectMatter | employment of children in mines, quarries, mills, canneries, factories, workshops, and manufacturing establishments ⓘ |
| targetedPractice | employment of children below specified ages in certain industries ⓘ |
| timePeriod | 20th century ⓘ |
| unconstitutionalityReason | viewed as a penalty invading powers reserved to the states ⓘ |
| yearEnacted | 1919 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.