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

2022 Tax Brackets

November 10, 2021

Reviewing Benefits of the State and Local Tax Deduction by County in 2018

August 25, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Joe Biden’s 61 Percent Tax on Wealth

April 29, 2021


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The Rich Are Not Monolithic and Taxing Their Wealth Invites Tax Collection Volatility

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Funding for Democrats’ $3.5 Trillion Spending Plan Is Unstable and Unsustainable

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Latest White House Report Tells Incomplete Story on Average Tax Rates for Wealthy

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Yes, the U.S. Tax Code Is Progressive

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Top Tax Rate on Pass-through Business Income Would Exceed 50 Percent in Most States Under House Dems’ Plan

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What If We Taxed Churches?

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Wyden’s Financial Services Tax Proposals Would Put “Mark-to-Market” to the Test

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Don’t Add More Temporary Tax Policies in Budget Reconciliation

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Reviewing Benefits of the State and Local Tax Deduction by County in 2018

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Historical U.S. Federal Individual Income Tax Rates & Brackets, 1862-2021

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Claiming 97 Percent of Small Businesses Exempt from Biden Taxes Is Misleading

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COVID-19 Tax Relief Added to Increasing Share of Households Paying No Income Tax

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August 16, 2021