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

2018 State Business Tax Climate Index

October 17, 2017

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

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Ohio Illustrated: A Visual Guide to Taxes & The Economy

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Federal Tax Reform: The Impact on States

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