While the United States made a couple stabs at enacting a federal income tax in the nineteenth century, the modern income tax was enacted in 1913, just after the Sixteenth Amendment was ratified. Like any other federal law, the income tax is formally enacted by Congress and signed by the President. In practice, though, the creation of tax law belongs to all three branches of government. While Congress enacts the law, the Treasury department and the IRS produce more and less authoritative regulations and rules for interpreting and applying it. Even the courts have produced a handful of extra-statutory tax law rules. This lawmaking intersection between all three branches both complicates the narrative of how tax law is made and means that religious accommodations within the tax law can come from any of the three branches of government.