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


Related Articles

Joint Committee on Taxation Data Shows Federal Tax System Is Progressive

May 14, 2021

Relaxing State and Local Tax Deduction Cap Would Make Tax Code Less Progressive

May 3, 2021

Reviewing Options to Raise Tax Revenue and the Trade-offs for Economic Growth and Progressivity

May 3, 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

Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

April 27, 2021

Federal Individual Income Tax: Exemptions and Treatment of Dividends (1913-2021)

April 27, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

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

March 26, 2021

Testimony: Senate Budget Committee Hearing on the Progressivity of the U.S. Tax Code

March 25, 2021

How the CARES Act Shifted the Composition of Tax Expenditures Towards Individuals

March 24, 2021

A Neutral Tax Code Counts Unemployment Compensation as Taxable Income

March 23, 2021

What to Expect During the 2021 Tax Season

March 19, 2021

Senate Direct Payment Design Would Create High Implicit Marginal Tax Rates

March 5, 2021

Sen. Elizabeth Warren’s Wealth Tax Legislation Faces Administrative and Economic Challenges

March 2, 2021

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

February 23, 2021

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

February 17, 2021

Marginal Tax Rates on Labor Income Under the Democratic House Ways and Means Child Tax Credit Proposal

February 17, 2021

Marginal Tax Rates on Labor Income Under Sen. Mitt Romney’s Family Security Act

February 17, 2021

House Ways and Means Committee Takes First Steps Toward Additional Coronavirus Relief Legislation

February 10, 2021