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

Issues in the Indexing of Capital Gains for Inflation

October 3, 2006

USA Today: All Taxpayers Enjoyed Tax Relief Since 2000

October 2, 2006

Martin Feldstein on the Report of the President’s Tax Reform Panel

September 26, 2006

New IRS Data Show All Income Groups Have Seen Tax Liabilities Fall Since 2000

September 20, 2006

New Fiscal Fact on Newly Released IRS Income Tax Data

September 20, 2006

Senate Candidate Proposes 5 Percent Tax Cut for Veterans

September 18, 2006

Scientific Foundations of Dynamic Scoring of Tax Bills

September 14, 2006

Tax Complexity Leads to Tax Cheating

August 2, 2006

Growing AMT Wiping Out Capital Gains and Dividend Tax Reductions

July 24, 2006

Tyranny of California’s Nonpayers

June 6, 2006

Who Really Benefits from the Extended Tax Cuts?

May 17, 2006

Growing Amount of Business Income Taxed by the Individual Income Tax Code

May 8, 2006

The Tax Code’s Day of Reckoning: January 1, 2011

May 5, 2006

A Primer on the AMT

April 14, 2006

Number of Americans Paying Zero Federal Income Tax Grows to 43.4 Million

March 30, 2006

Majority of Taxpayers Affected by AMT Also Claim Capital Gains or Dividend Income

February 26, 2006

Who Benefits from the Home Mortgage Interest Deduction?

February 6, 2006

The Rising Cost of Complying with the Federal Income Tax

January 10, 2006

Majority of Seniors Benefit from Reduced Capital Gains and Dividend Tax Rates

December 6, 2005

The ‘Tax Base’ Justification for the Charitable Deduction

November 29, 2005