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

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

January 22, 2018

Oklahoma Considering Income Tax Changes to Address Budget Shortfall

January 18, 2018

Summary of the Latest Federal Income Tax Data, 2017 Update

January 17, 2018

What Percentage of Lottery Winnings Would be Withheld in Your State?

January 5, 2018

2018 Tax Brackets

January 2, 2018

SALT Update: Property Tax Prepayments Need an Assessment

December 27, 2017

Statement on Final Passage of the Tax Cuts and Jobs Act

December 20, 2017

Pass-Through Deduction Won’t Flow Through to Most States

December 19, 2017

Who Gets a Tax Cut Under the Tax Cuts and Jobs Act?

December 19, 2017

Does Your State’s Individual Income Tax Code Conform with the Federal Tax Code?

December 13, 2017

High-Tax States are Inconsistent on the State and Local Tax Deduction

December 12, 2017

Important Differences Between the House and Senate Tax Reform Bills Heading into Conference

December 2, 2017

Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama

December 1, 2017

Visualizing the Static Impact of the Tax Cuts and Jobs Act on 25,000 Taxpayers

November 28, 2017

Headlines Reporting U.S. as a “Low-Tax” Nation Overlook Our Overreliance on Economically Harmful Income Taxes

November 27, 2017

Who Gets a Tax Cut Under the Amended Senate Tax Cuts and Jobs Act?

November 21, 2017

The House Takes a Big Step Forward on Tax Reform

November 16, 2017

The Economics of Permanent Corporate Rate Cuts Must Outweigh the Optics of Sunsetting Individual Tax Cuts