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.


Featured Research

The House Takes a Big Step Forward on Tax Reform

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

Details of the House Tax Cuts and Jobs Act

November 2, 2017


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