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.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Featured Research

Tracking State Legislative Responses to COVID-19

March 26, 2020

State Individual Income Tax Rates and Brackets for 2020

February 4, 2020

Tax Trends at the Dawn of 2020

January 6, 2020

State Tax Changes as of January 1, 2020

December 20, 2019

GILTI and Other Conformity Issues Still Loom for States in 2020

December 19, 2019

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

December 10, 2019


Related Articles

March 27th Afternoon State Tax Update

March 27, 2020

March 27th Morning State Tax Update

March 27, 2020

Tracking State Legislative Responses to COVID-19

March 26, 2020

March 26th Morning State Tax Update

March 26, 2020

State Aid Provisions of the Federal Coronavirus Response Bill

March 25, 2020

March 25th Morning State Tax Update

March 25, 2020

March 24th Morning State Tax Update

March 24, 2020

Are States Prepared for Skyrocketing Unemployment Insurance Claims?

March 20, 2020

States Should Follow Federal Lead in Postponing Tax Day

March 20, 2020

Income Taxes Are More Volatile Than Sales Taxes During an Economic Contraction

March 17, 2020

Georgia House Passes Flat Income Tax Legislation

March 13, 2020

Michigan Voters Could Allow Governor to Oversee a $1.5 Billion Tax Increase by Executive Fiat

March 13, 2020

Ohio Voters To Consider Requiring Two-Thirds Majority for Income Tax Increases

March 10, 2020

State and Local Individual Income Tax Collections per Capita

February 25, 2020

Wisconsin Considers Standard Deduction Increase, TPP Tax Reduction

February 19, 2020

Tennessee’s Governor Lee Pushes to Clear Out Remnants of Income Taxation

February 10, 2020

State Individual Income Tax Rates and Brackets for 2020

February 4, 2020

Navigating Alaska’s Fiscal Crisis

January 30, 2020

Iowa Governor Proposes Second Round of Tax Reform

January 15, 2020

Coming This Spring: TABOR-Triggered Income Tax Relief in Colorado

January 6, 2020