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

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

Two Dozen States Show Why the Kansas Critique of Income Tax Cuts Is Mistaken

May 24, 2022

Tax Filing Season: Options for Improvement

April 27, 2022

States Inaugurate a Flat Tax Revolution

April 26, 2022

Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code

April 18, 2022


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