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

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

Congressional Democrats Propose Expanding Child Tax Credit as Monthly Payment for Pandemic Relief

February 9, 2021

Sen. Romney’s Child Tax Reform Proposal Aims to Expand the Social Safety Net and Simplify Tax Credits

February 5, 2021

Summary of the Latest Federal Income Tax Data, 2021 Update

February 3, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

Latest CBO Report on Incomes and Taxes Shows that the Federal Fiscal System is Very Progressive

January 26, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021

President Biden Outlines Plan for Additional Coronavirus-Related Relief and Stimulus

January 15, 2021

Three New Year’s Resolutions for Tax Policymakers

December 29, 2020

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