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


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