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

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

2020 State Business Tax Climate Index

October 22, 2019

Local Income Taxes in 2019

July 30, 2019


Related Articles

Iowa Governor Proposes Second Round of Tax Reform

January 15, 2020

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

January 6, 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

Utah Gears Up for Likely Special Session on Tax Reform

November 26, 2019

Ranking Individual Income Taxes on the 2020 State Business Tax Climate Index

November 20, 2019

Pittsburgh Claims Home-Field Advantage, But Visiting Athletes Cry Foul

November 8, 2019

Results of 2019 State and Local Tax Ballot Initiatives

November 5, 2019

Inflation Adjusting State Tax Codes: A Primer

October 29, 2019

State and Local Tax Ballot Measures to Watch on Election Day 2019

October 28, 2019

2020 State Business Tax Climate Index

October 22, 2019

Texans to Vote on Amendment Prohibiting Income Tax

October 21, 2019

Washington Voters to Weigh in on 12 Tax Questions This November

October 15, 2019

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

October 10, 2019

Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

September 30, 2019

Does Your State Have a Marriage Penalty?

September 18, 2019

No Good Options as Chicago Seeks Revenue

September 17, 2019

Local Income Taxes in 2019

July 30, 2019