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

There’s Still Room for Responsible State Income Tax Relief in 2023

February 1, 2023

Summary of the Latest Federal Income Tax Data, 2023 Update

January 26, 2023

FairTax FAQ

January 25, 2023

Frustration and Delays as the 2023 Tax Filing Season Begins

January 18, 2023

Wealth Tax Proposals Are Back as States Take Aim at Investment

January 17, 2023

Americans Moved to Low-Tax States in 2022

January 10, 2023


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