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

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

April 29, 2020

Tracking State Legislative Responses to COVID-19

April 2, 2020

A History and Analysis of Payroll Tax Holidays

March 31, 2020

Congress Approves Economic Relief Plan for Individuals and Businesses

March 30, 2020

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

March 25, 2020

Sources of Tax Revenue: U.S. vs. OECD

March 11, 2020

Related Articles

Non-Profit Files Lawsuit over Withholding Requirements in Ohio

Peruvian “Solidarity Tax” Unlikely to Offset Deficit Spending

When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties

Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19

D.C. Council to Consider Tax Hike Despite Balanced Budget

OECD Report: Tax Revenue as Percent of GDP Below Average in Latin American and Caribbean Countries

OECD Report: Tax Revenue in African Countries

In Some States, 2020 Estimated Tax Payments Are Due Before 2019 Tax Returns

Tax Relief for Families in Europe

HEROES Act Dependent Expansions Come with Major Drawbacks

HEROES Act Temporarily Increases Dependent Credit Generosity

To What Extent Does Your State Rely on Individual Income Taxes?

A Comparison of the Tax Burden on Labor in the OECD

Alabama, Missouri Bills Would Exempt CARES Relief from Income Tax Calculation

Top Individual Income Tax Rates in Europe

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

April 24th Afternoon State Tax Update

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

April 17th Morning State Tax Update

New OECD Study: Consumption Tax Revenues during Economic Downturns