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

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

October 22, 2020

Biden-Harris Proposals Can Raise Taxes on the Middle Class

October 21, 2020

Tracking the 2020 Presidential Tax Plans

October 21, 2020

Top Rates in Each State Under Joe Biden’s Tax Plan

October 20, 2020

How Would Biden’s Tax Plan Change the Competitiveness of the U.S. Tax Code?

October 19, 2020

Congressional Budget Office Releases 2017 Data on Household Income and Tax Burdens

October 7, 2020

A Carbon Tax to Make the TCJA’s Individual Provisions Permanent

September 30, 2020

Republican Study Committee Workforce Plan Rethinks Education, Labor, and Welfare Tax Policy

September 22, 2020

President Trump Outlines Second Term Tax Ideas

August 25, 2020

Reviewing Joe Biden’s Tax Vision

August 20, 2020

Where Does Kamala Harris Stand on Tax Policy?

August 12, 2020

Coronavirus Assistance for American Families Act Would Provide More Generous Rebates for Dependents

July 30, 2020

Senate Republicans Introduce the HEALS Act for Coronavirus Pandemic Relief

July 27, 2020

Sources of Personal Income, Tax Year 2017 Update

July 16, 2020

Marginal Tax Rates for Pass-through Businesses by State

July 15, 2020