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


Featured Research

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

State Forecasts Indicate $121 Billion 2-Year Tax Revenue Losses Compared to FY 2019

July 15, 2020

Details and Analysis of Former Vice President Biden’s Tax Proposals

April 29, 2020

Tracking State Legislative Responses to COVID-19

April 2, 2020


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