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

Tax Freedom Day 2018 is April 19th

April 11, 2018

State Individual Income Tax Rates and Brackets for 2018

March 5, 2018

Introducing the Tax Foundation’s 2018 Tax Reform Calculator

February 8, 2018

Important Differences Between the House and Senate Tax Reform Bills Heading into Conference

December 2, 2017

The House Takes a Big Step Forward on Tax Reform

November 16, 2017


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