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

Facts & Figures 2023: How Does Your State Compare?

March 23, 2023

New Mexico’s Omnibus Tax Bill

March 17, 2023

Sources of U.S. Tax Revenue by Tax Type

February 27, 2023

Local Income Taxes: A Primer

February 23, 2023

State Individual Income Tax Rates and Brackets for 2023

February 21, 2023

Will the Federal Government Tax Your State Tax Rebate?

February 8, 2023


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Facts & Figures 2023: How Does Your State Compare?

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New Mexico’s Omnibus Tax Bill

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Oklahoma Lawmakers’ Tax Reform Plan Would Put State in Top 10

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Positive Tax Reforms in Massachusetts Budget Proposal Have Broader Implications

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Analyzing the Kansas Senate’s Proposed Tax Changes

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North Dakota’s Path to a Flat Individual Income Tax

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Sources of U.S. Tax Revenue by Tax Type

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Local Income Taxes: A Primer

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State Individual Income Tax Rates and Brackets for 2023

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New York, Oregon, and Other States Eye Much Higher Taxes on High Earners

February 15, 2023

Will the Federal Government Tax Your State Tax Rebate?

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Testimony: Considerations for Additional Income Tax Reform and Relief in Nebraska

February 2, 2023

There’s Still Room for Responsible State Income Tax Relief in 2023

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State Tax Policy as an Inflation Response

January 26, 2023

West Virginia Is Being Left Behind on Tax Relief

January 23, 2023

Georgia Should Reinforce Its Tax Reform Intentions

January 18, 2023

Wealth Tax Proposals Are Back as States Take Aim at Investment

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Americans Moved to Low-Tax States in 2022

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State Tax Changes Taking Effect January 1, 2023

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