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

Senator Sanders Proposes a Tax on “Extreme” Wealth

Measuring the Value of Deferral in Capital Gains Tax Proposals

Increasing Taxes on Capital Gains Requires Trade-offs

Three Carbon Tax Bills Introduced in Congress

Improper Payments and EITC Reform

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

A Preliminary Look at 2018 Tax Data

How Much Turnover Is There Among the Richest Americans?

Beto O’Rourke’s War Tax Is a New Approach

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

The Regressivity of Deductions

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

Business in America

The U.S. Tax Burden on Labor, 2019

The Earned Income Tax Credit (EITC): A Primer

Marginal Tax Rates for Pass-through Businesses Vary by State

The House Offers a Small Step Forward on Retirement Savings

Pass-Through Businesses Q&A

A Property Tax is a Wealth Tax, but…