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

Senate Policymakers Release $908 Billion Bipartisan COVID-19 Relief Proposals

December 15, 2020

2020 Spanish Regional Tax Competitiveness Index

December 9, 2020

Individual and Business CARES Act Tax Provisions Due to Expire on December 31

December 9, 2020

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

December 8, 2020

Outlining a Path for Tax Policy Compromises

December 1, 2020

Navigating the 2020 Tax Extenders in the Pandemic Economy

December 1, 2020

Will Mississippi Be the Next State to Phase Out its Income Tax?

November 24, 2020

Reviewing Effective Tax Rates Faced by Corporate Income

November 19, 2020

No ‘Stealth Tax Hike’ in 2021, but Individual and Business Tax Increases Loom

November 18, 2020

OECD Report: Tax Revenue in African Countries

November 17, 2020

No, We Don’t Need a Federal Work-From-Home Tax

November 12, 2020

Ranking Individual Income Taxes on the 2021 State Business Tax Climate Index

November 11, 2020

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

November 11, 2020

Prospects for Federal Tax Policy After the 2020 Election

November 10, 2020

Election Analysis: Why Voters Split the Difference on Income Tax Measures

November 4, 2020

Results of 2020 State and Local Tax Ballot Measures

November 3, 2020

Biden’s Call for More Tax Credits Further Complicates the Tax Code