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

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

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April 29, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

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March 30, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021


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