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

Ensuring Tax Rates Don’t Rise with Inflation

September 12, 2022

States Inaugurate a Flat Tax Revolution

September 7, 2022

Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections (FY 2020)

August 25, 2022

State Tax Reform and Relief Enacted in 2022

July 13, 2022

The Impact of Individual Income Tax Changes on Economic Growth

June 14, 2022

Biden’s FY 2023 Budget Would Result in $4 Trillion of Gross Revenue Increases

June 7, 2022

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