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

COVID-19 Relief Package FAQ

December 22, 2020

Senate Policymakers Release $908 Billion Bipartisan COVID-19 Relief Proposals

December 15, 2020

Individual and Business CARES Act Tax Provisions Due to Expire on December 31

December 9, 2020

Outlining a Path for Tax Policy Compromises

December 1, 2020

Navigating the 2020 Tax Extenders in the Pandemic Economy

December 1, 2020

Reviewing Effective Tax Rates Faced by Corporate Income

November 19, 2020

No ‘Stealth Tax Hike’ in 2021, but Individual and Business Tax Increases Loom

November 18, 2020

No, We Don’t Need a Federal Work-From-Home Tax

November 12, 2020

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

November 11, 2020

Prospects for Federal Tax Policy After the 2020 Election

November 10, 2020

Biden’s Call for More Tax Credits Further Complicates the Tax Code

November 3, 2020

Bipartisan House Bill Introduced to Further Encourage Retirement Savings

November 2, 2020

A Preliminary Look at 2019 Tax Data for Individuals

October 29, 2020

The Unintended Consequences of Higher Corporate Taxes on Income Inequality

October 29, 2020

2021 Tax Brackets

October 27, 2020

Placing Joe Biden’s Tax Increases in Historical Context

October 22, 2020

Details and Analysis of President Joe Biden’s Campaign Tax Plan