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

Federal Non-Income Taxes: An Examination of Selected Revenue Sources

April 1, 1965

Tax Reduction and Reform: A Summary of President Kennedy’s Tax Proposals

February 11, 1963

The Federal Individual Income Tax: Revising the Rate and Bracket Structure

November 1, 1959

Are High Surtax Rates Worthwhile?

March 1, 1957