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

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

November 16, 2017

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

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

November 14, 2017

Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act

November 10, 2017

Small Pass-Through Businesses Would See Some Benefits Under the House Tax Cuts and Jobs Act

November 9, 2017

Benefits of the House Tax Cuts and Jobs Act for the Lower-Middle Class

November 6, 2017

How the State and Local Tax Deduction Interacts with the AMT and Pease Limitation

November 6, 2017

Details of the House Tax Cuts and Jobs Act

November 2, 2017

Five Implications of Retaining the Property Tax Deduction Under Federal Tax Reform

October 30, 2017

Could a Payroll Tax Work for Alaska?

October 20, 2017

2018 State Business Tax Climate Index

October 17, 2017

What Would the “Big Six” Framework Mean for Lower-Middle Income Households?

September 29, 2017

Details of the “Big Six” Tax Framework

September 27, 2017

Analyzing Washington State’s Tax Climate (Video)

September 25, 2017

Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?

September 21, 2017

Sources of Government Revenue in the OECD, 2017

September 6, 2017

A Comparison of the Tax Burden on Labor in the OECD, 2017

August 30, 2017

The Effects of Converting the State and Local Tax Deduction into a Credit