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.

State Individual Income Tax Rates and Brackets for 2018

March 5, 2018

New Study Shows United States Taxes Capital Income at Above-Average Rates

February 28, 2018

Sources of Personal Income 2015 Update

February 27, 2018

Tax Reform Moving Quickly in Georgia

February 23, 2018

Idaho Tax Reform Bill Advances

February 22, 2018

Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP

February 21, 2018

Billions of New Revenue for Georgia Leads to Tax Reform Discussion

February 20, 2018

Mississippi’s Pro-Growth Tax Swap Proposal

February 15, 2018

Iowa Governor Outlines Plan to Cut Rates and Repeal Federal Deductibility

February 14, 2018

Marriage Penalties and Bonuses under the Tax Cuts and Jobs Act

February 14, 2018

Lower Social Security Benefits under Governor Cuomo’s Plan

February 13, 2018

Introducing the Tax Foundation’s 2018 Tax Reform Calculator

February 8, 2018

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

January 26, 2018

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

January 22, 2018

Oklahoma Considering Income Tax Changes to Address Budget Shortfall

January 18, 2018

Summary of the Latest Federal Income Tax Data, 2017 Update

January 17, 2018

What Percentage of Lottery Winnings Would be Withheld in Your State?

January 5, 2018

2018 Tax Brackets

January 2, 2018

SALT Update: Property Tax Prepayments Need an Assessment

December 27, 2017

Statement on Final Passage of the Tax Cuts and Jobs Act

December 20, 2017