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

Federal Individual Income Tax: Exemptions and Treatment of Dividends (1913-2021)

April 27, 2021

Excluding GILTI and Reducing the Corporate Tax Rate Would Improve Nebraska’s Economic Competitiveness

April 26, 2021

More Tax Hikes Than Investment Projects?

April 20, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

How High Are State and Local Tax Collections in Your State?

April 14, 2021

Testimony: Convenience Rules and Remote Work in Arkansas

April 14, 2021

IMF Tax Proposals: Shrink Inequality or Sink Post-Pandemic Recovery?

April 12, 2021

Portland Small Business Owners Facing Weirdly High New Taxes—and It Could Get Worse

April 8, 2021

14.8% Individual Income Tax and 16.1% Corporate Income Tax Coming To New York City?

April 6, 2021

Evaluating West Virginia Income Tax Repeal Plans

March 30, 2021

Are Excise Taxes on Beverages a Good Substitute for Income Taxes?

March 29, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

Testimony: Senate Budget Committee Hearing on the Progressivity of the U.S. Tax Code

March 25, 2021

How the CARES Act Shifted the Composition of Tax Expenditures Towards Individuals

March 24, 2021

A Neutral Tax Code Counts Unemployment Compensation as Taxable Income

March 23, 2021

What to Expect During the 2021 Tax Season

March 19, 2021

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

Senate Direct Payment Design Would Create High Implicit Marginal Tax Rates

March 5, 2021

New Hampshire Bill Aims to Reduce Tax Burden on Businesses

March 4, 2021

Testimony: Prioritizing Comprehensive Tax Modernization in Nebraska