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 2018

March 5, 2018

2018 State Business Tax Climate Index

October 17, 2017

Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections

June 20, 2017

State Individual Income Tax Rates and Brackets for 2017

March 9, 2017

Federal Tax Reform: The Impact on States

March 8, 2017

State Individual Income Tax Rates and Brackets for 2016

February 8, 2016


Related Articles

Arkansas Tax Task Force Hones its Recommendations

August 7, 2018

Enhancing Tax Competitiveness in Connecticut

July 31, 2018

Testimony: Tax Burdens and Tax Triggers in Arkansas

July 27, 2018

Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act

July 23, 2018

Missouri Governor Set to Sign Income Tax Cuts

July 11, 2018

Business and Individual Taxpayers See No Reprieve in New Jersey Tax Package

July 3, 2018

To What Extent Does Your State Rely on Individual Income Taxes?

July 3, 2018

Recommendations for the Arkansas Tax Reform and Relief Task Force

June 21, 2018

State and Local Individual Income Tax Collections Per Capita

May 31, 2018

Governor Dayton Vetoes Minnesota’s Conformity Bill

May 17, 2018

Is Every Tax Cut Kansas?

May 16, 2018

States Can’t Just Hit Pause on Implications of Federal Tax Reform

May 10, 2018

What’s in the Iowa Tax Reform Package

May 9, 2018

Proposed Illinois Tax Hikes are a Regional Outlier

May 3, 2018

Minnesota’s Tax Plans Make Modest Improvements

May 2, 2018

Reforming Arkansas’s Income Taxes

April 26, 2018

Seattle Business Head Tax Proposal Threatens its Thriving Tech Sector

April 26, 2018

Seattle Proposes a New Tax on Jobs

April 23, 2018

A Measured Approach to Income Tax Relief in Minnesota

April 19, 2018

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

April 16, 2018