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

House Ways and Means Committee Takes First Steps Toward Additional Coronavirus Relief Legislation

February 10, 2021

Tax-A-Rama in Maryland

February 9, 2021

Congressional Democrats Propose Expanding Child Tax Credit as Monthly Payment for Pandemic Relief

February 9, 2021

Sen. Romney’s Child Tax Reform Proposal Aims to Expand the Social Safety Net and Simplify Tax Credits

February 5, 2021

Summary of the Latest Federal Income Tax Data, 2021 Update

February 3, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

Thirteen Priorities for Pro-Growth Tax Modernization in Nebraska

February 2, 2021

Washington State Floats a Wealth Tax Which Relies Almost Exclusively on Four People

January 29, 2021

Latest CBO Report on Incomes and Taxes Shows that the Federal Fiscal System is Very Progressive

January 26, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021

President Biden Outlines Plan for Additional Coronavirus-Related Relief and Stimulus

January 15, 2021

State Tax Changes Effective January 1, 2021

January 5, 2021

Three New Year’s Resolutions for Tax Policymakers

December 29, 2020

COVID-19 Relief Package FAQ

December 22, 2020

State Tax Collections Down 4.4 Percent Through September, While Local Tax Collections Rise

December 17, 2020

Arkansas Lieutenant Governor Looks to Eliminate Income Tax

December 16, 2020

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