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

Details and Analysis of President Biden’s Fiscal Year 2024 Budget Proposal

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Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation

March 13, 2023

Biden’s FY 2024 Budget Would Result in More Than $4.5 Trillion in Gross Tax Increases

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Sources of U.S. Tax Revenue by Tax Type

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Details and Analysis of a Tax Reform Plan for Growth and Opportunity

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Will the Federal Government Tax Your State Tax Rebate?

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