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

Nixon Treasury Originally Opposed AMT

July 20, 2007

Repealing Mortgage Interest Deduction Could Pay for Seven SCHIPs

July 19, 2007

RFK Was Early Proponent of Minimum Tax (AMT)

July 18, 2007

How Is Our Income Tax Unfair?

July 17, 2007

As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?

July 16, 2007

Why Is the Federal Deficit Falling and Will It Continue to Fall?

July 12, 2007

Can the U.S. Stay Competitive in a Tax-Cutting World?

July 12, 2007

In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired

July 9, 2007

Burman and Hassett Tell It Like It Is on AMT Before Finance Committee

June 28, 2007

A Progressive AMT Fix Without Higher Tax Rates

June 27, 2007

Comparing Popular Tax Deductions to the Bush Tax Cuts

June 21, 2007

Savings from Bush Tax Cuts Much Greater Than AMT Hit

June 1, 2007

AMT Taxpayers Have Benefited Greatly from Bush Tax Cuts

May 31, 2007

State-Local Deduction is Key to the AMT

May 21, 2007

New Study on the AMT

May 18, 2007

Fixing the Alternative Minimum Tax

May 17, 2007

Testimony of Scott A. Hodge Before the Senate Committee on Finance

May 10, 2007

Reclassifying the “Middle Class” in the AMT Debate

April 27, 2007

Wyden and Emanuel to Introduce “Fair Flat Tax Act” Today

April 16, 2007

Payroll Taxes Hit Most Americans Harder than Income Taxes