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

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

Sources of Tax Revenue: U.S. vs. OECD

February 17, 2021

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

February 5, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021

President Biden Outlines Plan for Additional Coronavirus-Related Relief and Stimulus

January 15, 2021


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Latest CBO Report on Incomes and Taxes Shows that the Federal Fiscal System is Very Progressive

Who Benefits from the State and Local Tax Deduction?

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