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

2019 State Business Tax Climate Index

September 26, 2018

Tax Reform 2.0 Takes Shape

September 10, 2018

Pennsylvania: A 21st Century Tax Code for the Commonwealth

September 5, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

State Individual Income Tax Rates and Brackets for 2018

March 5, 2018

2018 Tax Brackets

January 2, 2018


Related Articles

Top State Tax Ballot Initiatives to Watch in 2018

October 22, 2018

“Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes

October 18, 2018

Ranking Individual Income Taxes on the 2019 State Business Tax Climate Index

October 11, 2018

Who Benefits from the State and Local Tax Deduction?

October 5, 2018

Arizona Income Tax Increase Not on November Ballot

October 4, 2018

Minnesota’s Uncompetitive Tax Code Warrants Improvement

October 2, 2018

Massachusetts Income Tax Increase Not on November Ballot

October 1, 2018

Testimony: Arkansas Continues to Debate Tax Reform

September 26, 2018

2019 State Business Tax Climate Index

September 26, 2018

A Comparison of the Tax Burden on Labor in the OECD, 2018

September 17, 2018

The Ways and Means Committee Passes Tax Reform 2.0

September 14, 2018

Sources of Personal Income 2016 Update

September 11, 2018

What are Universal Savings Accounts and Why Are They Important?

September 11, 2018

Tax Reform 2.0 Takes Shape

September 10, 2018

Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act

September 6, 2018

Millennials Filed One-Third of 2016 Tax Returns

September 5, 2018

Pennsylvania: A 21st Century Tax Code for the Commonwealth

September 5, 2018

IRS Deals Blow to SALT Deduction Cap Workarounds

August 23, 2018

Prioritizing Tax Reform in Arkansas

August 23, 2018

What to Expect from IRS Guidance on SALT Deduction Cap Workarounds

August 22, 2018