Basic income around the world under the name "the Tax Cut for the Rest of Us Act," based on a proposal coauthored by Al Sheahen. Following the 2009 financial crisis, and the increase political attention to the issue of inequality brought on by movements such as Occupy and the 99 Percent, brought new interest to basic income, which was furthered by influence from basic income trials conducted in Namibia and Indian and petition drives (citizens initiatives) for basic income in Switzerland and the European Union. Discussion has picked up every year to the point where mainstream political actors are regularly talking about basic income for
Legal history of income tax in the United States (1916), the 1913 Act was ruled to be constitutional. A separate excise tax was also imposed on corporations. Subsequent legal actions were concerned with what should be counted as "income" under the 1913 Act. In "Eisner v. Macomber" (1920), the Supreme Court ruled that proportionate stock dividends were not taxable as income, on the grounds that the dividend income was not "severable" from the capital holding from which it was derived. Later decisions, however, have tended to limit this view of "severability," and to uphold the federal statutes as exertions of the power of Congress to tax. The first attempt