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

Reviewing Benefits of the State and Local Tax Deduction by County in 2018

August 25, 2021

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

State Tax Changes Taking Effect July 1, 2021

June 29, 2021

How Does Your State Treat Social Security Income?

May 26, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021


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