Center for State Tax Policy

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

State Individual Income Tax Rates and Brackets for 2019

March 20, 2019

Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s

January 31, 2019

Tax Changes Taking Effect January 1, 2019

December 27, 2018

Tax Trends Heading Into 2019

December 19, 2018

2019 State Business Tax Climate Index

September 26, 2018

State Individual Income Tax Rates and Brackets for 2018

March 5, 2018

Related Articles

Recapping the 2019 Arkansas Tax Reform

April 11, 2019

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

March 21, 2019

State Individual Income Tax Rates and Brackets for 2019

March 20, 2019

Utah Proposal to Modernize State Sales Should Avoid Layering Taxes on Business Inputs

March 13, 2019

Who Wants to Tax a Millionaire? The State of New Jersey

March 11, 2019

Twelve Things to Know About the “Fair Tax for Illinois”

March 11, 2019

New Mexico Tax Increase Package Advances

March 7, 2019

Arkansas Chips Away at Tax Reform

March 6, 2019

North Carolina Judge Strikes Down Income Tax Cap Constitutional Amendment

February 26, 2019

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill

February 22, 2019

State and Local Individual Income Tax Collections Per Capita

February 21, 2019

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

February 15, 2019

Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s

January 31, 2019

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

January 31, 2019

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

January 28, 2019

Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way

January 19, 2019

Tax Changes Taking Effect January 1, 2019

December 27, 2018

Tax Trends Heading Into 2019

December 19, 2018

A Chicago Commuter Tax Would Drive Business Out of the City

November 30, 2018

Does Your State Have an Individual Alternative Minimum Tax?

November 21, 2018