by Rabbi Yair Hoffman Most everyone has heard of Tax Day. It is the colloquial way of referring to April 15th, the day that taxes in the United States are due. April 15th, however, has not always been the filing deadline. After the passage of the 16th amendment in 1913, March 1st was the date specified by Congress in 1913. It lasted only until 1918, when Congress pushed the date forward to March 15th. There it remained until the major governmental tax overhaul of 1954, when the date was again moved to the beloved (or hated) April 15th. MAASER DAY Everyone heard of Tax Day, but few people have heard, lehavdil, of Maaser Day. What is Maaser day? Maaser, of course, is the giving of ten percent (or twenty percent) of one’s income to Tzedakah, charity. The Gedolei HaPoskim recommend that when one gives Maaser the final reckoning should be done on one specific day of the year, primarily it should be Erev Rosh HaShana. Which Poskim write this? It is Rav Chaim Benveniste, author of the Knesses HaGedolah commentary on Shulchan Aruch (YD Siman 259) Rav Yair Bacharach, author of the Chavas Yair Responsa (#224) Rav Tzvi Hirsch of Vilna, author of the Bais Lechem Yehuda commentary on Shulchan Aruch (also 259 and the Chofetz Chaim himself (Ahavas Chesed Vol. II 18:2). Why should it be done on Erev Rosh HaShana? It is because on Rosh haShana, it is decreed from above how much money we will be earning in the upcoming year. The idea, therefore, is to square things away before the New Year begins. NO DELAYS This is not to say that the paying of Maaser should be delayed until Erev Rosh haShana. The Shla HaKadosh wrote (Chullin page 84) that as soon as one has made the profit on a business deal or received income he should separate it immediately. It should be in a separate wallet or account labeled “Maaser.” Other Poskim have followed the view of the Shla HaKadosh (See Rav Blau zt”l in his Tzedakah UMishpat chapter 5 note 39). MAASER AND CHOMESH When dealing with produce, let us recall that there is such a thing called Maaser Rishon and Maaser Shaini. We know that there are three views in halacha regarding the obligation of Maaser, whether it is Biblical, Rabbinic or a strong Minhag. Most Poskim follow the third opinion in this regard. However, since Maaser of money is predicated upon Maaser from produce, if possible, it is recommended that one give Chomesh – twenty percent of one’s income rather than ten percent. It is interesting to note the view of the Noda BiYehudah who distinguishes between Chomesh Day and Maaser Day. he writes that if one gives Chomesh – then it should be done once per year. His view is that Maaser should be reconciled twice per year. However, no contemporary Poskim to this author’s knowledge have taken up the Noda BiYehudah’s position. BACK TO TAX DAY Most readers will assume that the issue of Tax Day was just brought up as a hook for the topic of Maaser Day. This is not altogether correct, however. Rav Vosner zt”l (Shaivet HaLevi Vol. IX 201:5) deals with the question as to whether Maaser Day can be moved up to a specific day […]