fix(en:Tax Day):Update reference to Library of Congress research guide

[BK-2020-09.git] / en.wikipedia.org / Tax_Day / article.txt

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 |date2021<!-- ensure this year is specified last to override previous automatically specified parameters since this was politically moved --> = {{#time:F j (l)|May 17 2021}}<ref name=Taxday2021Moved/>
 }}
 
-In the United States, '''Tax Day''' is the day on which individual income [[Tax return (United States)|tax returns]] are due to be submitted to the [[Federal government of the United States|federal government]].<ref name="loc">{{cite web|title=History of the US Income Tax|url=https://www.loc.gov/rr/business/hottopic/irs_history.html|publisher= Library of Congress|access-date=December 29, 2013}}</ref> Since 1955, Tax Day has typically fallen on or just after April 15. Tax Day was first introduced in 1913, when the [[Sixteenth Amendment to the United States Constitution|Sixteenth Amendment]] was ratified.
+In the United States, '''Tax Day''' is the day on which individual income [[Tax return (United States)|tax returns]] are due to be submitted to the [[Federal government of the United States|federal government]].<ref name="loc_200402_usinctaxhist">{{cite web |last=Terrell |first=Ellen |orig-date=February 2004 <!-- see https://web.archive.org/web/20210809220850/http://www.loc.gov/rr/business/hottopic/irs_history.html --> |date=December 2020 |title=Income Tax Day |url=https://guides.loc.gov/this-month-in-business-history/april/tax-day |publisher=Library of Congress |access-date=April 12, 2023 |archive-url=https://web.archive.org/web/20230325094015/https://guides.loc.gov/this-month-in-business-history/april/tax-day |archive-date=March 25, 2023 |url-status=live}}</ref> Since 1955, Tax Day has typically fallen on or just after April 15. Tax Day was first introduced in 1913, when the [[Sixteenth Amendment to the United States Constitution|Sixteenth Amendment]] was ratified.
 
 The date is delayed if it conflicts with a weekend or public holiday such as [[Emancipation Day#District of Columbia|Emancipation Day]]. Natural disasters or public health emergencies, most recently the [[COVID-19 pandemic]], also delay Tax Day when they prevent filing taxes on time, and state income agencies often delay their own submission deadlines to remain in common with that of the federal government. The federal government may set a different deadline for certain states, as it did when [[Patriots' Day]] conflicted.