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

Wyden’s Financial Services Tax Proposals Would Put “Mark-to-Market” to the Test

September 7, 2021

Don’t Add More Temporary Tax Policies in Budget Reconciliation

August 30, 2021

Reviewing Benefits of the State and Local Tax Deduction by County in 2018

August 25, 2021

Historical U.S. Federal Individual Income Tax Rates & Brackets, 1862-2021

August 24, 2021

Claiming 97 Percent of Small Businesses Exempt from Biden Taxes Is Misleading

August 20, 2021

COVID-19 Tax Relief Added to Increasing Share of Households Paying No Income Tax

August 20, 2021

Does Your State Have an Individual Alternative Minimum Tax (AMT)?

August 18, 2021

Evaluating Trade-Offs of Expanded Premium Tax Credits as Enrollment Period Ends

August 16, 2021

Congressional Budget Office Shows 2017 Tax Law Reduced Tax Rates Across the Board in 2018

August 5, 2021

Does Your State Have a Marriage Penalty?

August 4, 2021

Should the U.S. Copy Denmark’s Social Welfare Policies?

August 3, 2021

Here’s How Louisiana’s Tax Plan Would Simplify the Tax Code and Benefit Residents

August 2, 2021

Asian and Pacific Countries Faced Revenue Loss Prior to COVID-19 Outbreak

July 27, 2021

D.C.’s Income Tax Hike Helps Maryland and Virginia, Not D.C.

July 26, 2021

Amortization Deductions for Sports Teams Properly Part of the Income Tax System

July 26, 2021

North Carolina Considers Corporate Income Tax Repeal and Individual Income Tax Relief

July 23, 2021

Households Earning $75,000 or Less Paid Majority of Individual Mandate Penalties

July 21, 2021

Dynamic Scoring of Infrastructure Spending Proposals Offsets Small Portion of the Cost

July 20, 2021

How Biden’s Business Tax Proposals Would Impact Taxpayers Across States

July 19, 2021

IRS Sends Nearly $15 Billion of Advance Child Tax Credit Payments