The correct answer is:
a. Revenue Act
Explanation:
1. The Revenue Act was the act that created a tax on workers and employers.
2. This act was part of the broader legislative efforts during the New Deal era to address economic challenges and generate revenue for the government.
3. By imposing taxes on both workers and employers, the Revenue Act aimed to bolster government funds and support various programs and initiatives.
Remember, it's essential to understand the historical context and the purpose behind specific acts or policies to grasp their significance fully.