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

Reviewing Benefits of the State and Local Tax Deduction by County in 2018

August 25, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Joe Biden’s 61 Percent Tax on Wealth

April 29, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021


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Claiming 97 Percent of Small Businesses Exempt from Biden Taxes Is Misleading

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