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

Tax Reform 2.0 Takes Shape

September 10, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

2018 Tax Brackets

January 2, 2018

The House Takes a Big Step Forward on Tax Reform

November 16, 2017

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act

November 10, 2017


Related Articles

Updated Proposal for Year-End Tax Bill

December 10, 2018

2019 Tax Brackets

November 28, 2018

Summary of the Latest Federal Income Tax Data, 2018 Update

November 13, 2018

Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking

October 29, 2018

Analysis of Senator Kamala Harris’s “LIFT the Middle-Class Act”

October 24, 2018

Who Benefits from the State and Local Tax Deduction?

October 5, 2018

The Ways and Means Committee Passes Tax Reform 2.0

September 14, 2018

Sources of Personal Income 2016 Update

September 11, 2018

Tax Reform 2.0 Takes Shape

September 10, 2018

Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act

September 6, 2018

Millennials Filed One-Third of 2016 Tax Returns

September 5, 2018

State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018

July 19, 2018

Dynamic Distributional Impact Shows the TCJA Lifts After-Tax Incomes Across Income Groups

July 17, 2018

The Right Way to Measure Tax Changes by Income Group

July 12, 2018

Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent

July 10, 2018

The Distributional Impact of the Tax Cuts and Jobs Act over the Next Decade

June 28, 2018

Second Round of Tax Reform Might Address Retirement Accounts

June 14, 2018

Social Security in Deficit: Why and What to Do About It

June 12, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

Tax Freedom Day 2018 is April 19th

April 11, 2018