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

Related Articles

A History and Analysis of Payroll Tax Holidays

Retroactive SALT Repeal Combines Weak Stimulus with Bad Tax Policy

Congress Approves Economic Relief Plan for Individuals and Businesses

March 27th Afternoon State Tax Update

March 27th Morning State Tax Update

March 26th Morning State Tax Update

A German Export for Times of Crises: The Short-Time Work Scheme

State Aid Provisions of the Federal Coronavirus Response Bill

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

March 25th Morning State Tax Update

Norway Opens the Fiscal Toolbox

Review and Analysis of House Democrats Coronavirus Response Bill

What Should Coronavirus Response Legislation Look Like?

March 24th Morning State Tax Update

Overview of Previous Tax Rebates During Economic Downturns

Are States Prepared for Skyrocketing Unemployment Insurance Claims?

States Should Follow Federal Lead in Postponing Tax Day

Lawmakers Concerned that Delay in Tax Filing Deadline Not Fully Understood

Tax Policy and Economic Downturns

Senate Receives Final Version of House Coronavirus Bill Offering Paid Leave