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

Summary of the Latest Federal Income Tax Data, 2023 Update

January 26, 2023

FairTax FAQ

January 25, 2023

Frustration and Delays as the 2023 Tax Filing Season Begins

January 18, 2023

Federal Fiscal System Is Very Progressive, Latest CBO Report Shows

December 15, 2022

Prospects for Federal Tax and Budget Policy after the 2022 Midterms

November 22, 2022

Shaky Economic and Fiscal Outlook Requires Stable and Pro-Growth Tax Extenders Policy

November 15, 2022


Related Articles

Summary of the Latest Federal Income Tax Data, 2023 Update

January 26, 2023

FairTax FAQ

January 25, 2023

Frustration and Delays as the 2023 Tax Filing Season Begins

January 18, 2023

CBO Analysis Finds Income Growth and Progressive Tax Code in 2019

January 10, 2023

Would Americans Make Charitable Donations without Tax Incentives?

December 20, 2022

Federal Fiscal System Is Very Progressive, Latest CBO Report Shows

December 15, 2022

Prospects for Federal Tax and Budget Policy after the 2022 Midterms

November 22, 2022

Shaky Economic and Fiscal Outlook Requires Stable and Pro-Growth Tax Extenders Policy

November 15, 2022

Difficult Trade-Offs Make Policy Consensus on Child Tax Credit Elusive

November 10, 2022

Putting a Face on America’s Estate Tax Returns

November 7, 2022

2023 Tax Brackets

October 18, 2022

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

October 18, 2022

Tax Treatment of Social Security Benefits Remains a Confusing Matter for Taxpayers

October 13, 2022

Inflation Is Surging, So Are Federal Tax Collections

October 13, 2022

Tax Hike Proposals Live on Despite Being Dropped in the Inflation Reduction Act

October 10, 2022

Focusing on Wealth Inequality Is Counterproductive

October 3, 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