Four years after that just at beginning of WW I, Congress passed it. When the President suggested a personal income tax being sent out for amendment of constitution, he came up also with a tax on corporate income. Prior to that no one had asked for tax on corporate income. Populists had promoted personal income tax. Three decades later the corporate income tax passed.
Nothing is preordained.
The personal income tax was enacted as a 14 page amendment of a huge bill on tarrifs. It said really rich people would pay personal income tax, but there were special exemptions right away for real estate holdings, etc. Before long Congress recognized it as a good revenue source and it grew. Over time it gathered a following as the revenue source of choice for Progressives and Liberals. Evadable taxes don't last long.