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

Joe Biden’s 67 Percent Tax on Wealth

October 28, 2020

2021 Tax Brackets

October 27, 2020

Placing Joe Biden’s Tax Increases in Historical Context

October 22, 2020

Details and Analysis of Democratic Presidential Nominee Joe Biden’s Tax Plan

October 22, 2020

Tracking the 2020 Presidential Tax Plans

October 21, 2020

Top Rates in Each State Under Joe Biden’s Tax Plan

October 20, 2020


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