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

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

August 20, 2021

Evaluating Trade-Offs of Expanded Premium Tax Credits as Enrollment Period Ends

August 16, 2021

Congressional Budget Office Shows 2017 Tax Law Reduced Tax Rates Across the Board in 2018

August 5, 2021

Should the U.S. Copy Denmark’s Social Welfare Policies?

August 3, 2021

Amortization Deductions for Sports Teams Properly Part of the Income Tax System

July 26, 2021

Households Earning $75,000 or Less Paid Majority of Individual Mandate Penalties

July 21, 2021

Dynamic Scoring of Infrastructure Spending Proposals Offsets Small Portion of the Cost

July 20, 2021

How Biden’s Business Tax Proposals Would Impact Taxpayers Across States

July 19, 2021

IRS Sends Nearly $15 Billion of Advance Child Tax Credit Payments

July 19, 2021

Census Data Shows Households Saved Economic Impact Payments

July 13, 2021

Biden’s Tax Proposals Could Impact Small Businesses Over Time

July 7, 2021

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

June 30, 2021

How the Tax Code Handles Inflation (and How It Doesn’t)

June 28, 2021

Trade-offs of Expanding Individual Tax Credits While Repealing SALT Deduction

June 24, 2021

Tracking the 2021 Biden Tax Plan and Federal Tax Proposals

June 16, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals