The Wilson-Gorman tariff of 1894 slightly reduced the U.S tariff rates from the numbers set in the 1890 McKinley tariff.

Supported by the Democratss, this tariff is most important because it contained the first United States income tax, which was struck down in the U.S. Supreme Court case Pollock v. Farmers' Loan & Trust Company 157 US 428 1895. Ultimately, the 16th Amendment made the income tax constitutional when it was finally ratified in 1913.