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

March 23, 2023

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

March 9, 2023

Sources of U.S. Tax Revenue by Tax Type

February 27, 2023

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

February 14, 2023

Will the Federal Government Tax Your State Tax Rebate?

February 8, 2023

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February 16, 2023

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JCT Tax Expenditure Report: Not All Expenditures Are Created Equal

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Tax Policy in Biden’s 2023 State of the Union Address

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Fair Tax FAQ

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Frustration and Delays as the 2023 Tax Filing Season Begins

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Prospects for Federal Tax and Budget Policy after the 2022 Midterms

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