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.


Featured Research

Federal Tax Reform: The Impact on States

March 8, 2017

2017 Tax Brackets

November 10, 2016

Details and Analysis of Hillary Clinton’s Tax Proposals, October 2016

October 12, 2016

Details and Analysis of Donald Trump’s Tax Plan, September 2016

September 19, 2016

Corporate and Individual Tax Expenditures 2016

August 1, 2016


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