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.


Featured Research

Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent

July 10, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

2018 Tax Brackets

January 2, 2018

The House Takes a Big Step Forward on Tax Reform

November 16, 2017

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act

November 10, 2017


Related Articles

State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018

July 19, 2018

Dynamic Distributional Impact Shows the TCJA Lifts After-Tax Incomes Across Income Groups

July 17, 2018

The Right Way to Measure Tax Changes by Income Group

July 12, 2018

Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent

July 10, 2018

The Distributional Impact of the Tax Cuts and Jobs Act over the Next Decade

June 28, 2018

Second Round of Tax Reform Might Address Retirement Accounts

June 14, 2018

Social Security in Deficit: Why and What to Do About It

June 12, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

Tax Freedom Day 2018 is April 19th

April 11, 2018

Sources of Government Revenue in the OECD, 2018

March 22, 2018

Will Lawmakers Finally Decide the Fate of Tax Extenders?

March 12, 2018

New Study Shows United States Taxes Capital Income at Above-Average Rates

February 28, 2018

Sources of Personal Income 2015 Update

February 27, 2018

Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP

February 21, 2018

Lower Social Security Benefits under Governor Cuomo’s Plan

February 13, 2018

Introducing the Tax Foundation’s 2018 Tax Reform Calculator

February 8, 2018

Summary of the Latest Federal Income Tax Data, 2017 Update

January 17, 2018

2018 Tax Brackets

January 2, 2018

SALT Update: Property Tax Prepayments Need an Assessment

December 27, 2017

Statement on Final Passage of the Tax Cuts and Jobs Act

December 20, 2017