Center for Federal Tax Policy

Individual Income and Payroll Taxes

The U.S. federal individual income tax was enacted in 1913 following the passage of the 16th Amendment. Today, most states and a small number of local and municipal governments also collect income taxes.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Featured Research

Ensuring Tax Rates Don’t Rise with Inflation

September 12, 2022

Biden’s FY 2023 Budget Would Result in $4 Trillion of Gross Revenue Increases

June 7, 2022

Tax Filing Season: Options for Improvement

April 27, 2022

Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code

April 18, 2022

Federal Corporate Tax Revenue and All Federal Tax Collections Headed for Another Record High

April 13, 2022

President Biden’s 61 Percent Tax on Wealth

April 12, 2022


Related Articles

Inflation Is Surging, So Are Federal Tax Collections

September 19, 2022

Ensuring Tax Rates Don’t Rise with Inflation

September 12, 2022

Inconsistent Tax Treatment of Student Loan Debt Forgiveness Creates Confusion

August 24, 2022

Push for Higher Taxes Is Misguided During a Time of Inflation and Looming Recession

July 27, 2022

Sources of Personal Income, Tax Year 2019

July 21, 2022

Efforts to Improve Tax Treatment of Saving Gain Traction on Hill

June 30, 2022

The U.S. Tax Burden on Labor

June 22, 2022

Pro-Growth Tax Reforms Throughout the Republican Study Committee’s FY 2023 Budget

June 9, 2022

Biden’s FY 2023 Budget Would Result in $4 Trillion of Gross Revenue Increases

June 7, 2022

3 Takeaways from the New Congressional Budget Office Outlook

June 1, 2022

Tax Filing Season: Options for Improvement

April 27, 2022

Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code

April 18, 2022

Federal Corporate Tax Revenue and All Federal Tax Collections Headed for Another Record High

April 13, 2022

Personal Income Tax Adjusts for Inflation, But It Could Do Better

April 13, 2022

President Biden’s 61 Percent Tax on Wealth

April 12, 2022

Biden Budget Would Raise Income Tax Rates to Highest in Developed World

March 31, 2022

Proposed Minimum Tax on Billionaire Capital Gains Takes Tax Code in Wrong Direction

March 30, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Sources of U.S. Tax Revenue by Tax Type

February 14, 2022

Taxes, Fiscal Policy, and Inflation

January 24, 2022