The Lincoln cent is a coin that has been struck by the US Mint since 1909. The obverse side was designed by Victor David Brenner, as was the original reverse. The coin has seen several reverse, or tails, designs and now bears one by Lyndall Bass depicting a Union shield.

Brenner's initials (VDB), on the reverse at its base, were deemed too prominent once the coins were issued, and were removed within days of the release. The coins that were released bearing the initials VDB are the rarest of any of the Lincoln cents and fetch a high price among coin collectors. The initials were restored, this time smaller, on Lincoln's shoulder, in 1918. Brenner's reverse was replaced in 1959 by a depiction of the Lincoln Memorial  designed by Frank Gasparro, for the sesquicentennial of his birth year. The Lincoln Memorial reverse was itself replaced in 2009 by commemorative designs marking the bicentennial of Lincoln's birth. Beginning in 2010, Bass's shield design was coined. Originally struck in 95% copper, the penny coin was changed for one year to steel in 1943 as copper was needed to aid in the war effort. The mint then reverted to 95% copper until 1982, when inflation made copper too expensive and the composition was changed to zinc with an outer copper layer.