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

Top Tax Rate on Personal Income Would Be Highest in OECD under New Build Back Better Framework

November 1, 2021

New Study Shows Tax Policy Has Strong Effects on Innovation

October 27, 2021

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

October 26, 2021

How Would House Dems’ Tax Plan Change Competitiveness of U.S. Tax Code?

October 26, 2021

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

October 21, 2021

What’s Going on with the Child Tax Credit Debate?

October 19, 2021

Reviewing How TCJA Impacted Mortgage Interest and State and Local Tax Deductions

October 14, 2021

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

September 24, 2021

Yes, the U.S. Tax Code Is Progressive

September 17, 2021

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

September 17, 2021

What If We Taxed Churches?

September 9, 2021

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

September 7, 2021

Don’t Add More Temporary Tax Policies in Budget Reconciliation

August 30, 2021

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

August 25, 2021

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

August 24, 2021

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

August 20, 2021

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