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

2019 State Business Tax Climate Index

September 26, 2018

Pennsylvania: A 21st Century Tax Code for the Commonwealth

September 5, 2018

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


Related Articles

“Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes

October 18, 2018

Ranking Individual Income Taxes on the 2019 State Business Tax Climate Index

October 11, 2018

Arizona Income Tax Increase Not on November Ballot

October 4, 2018

Minnesota’s Uncompetitive Tax Code Warrants Improvement

October 2, 2018

Massachusetts Income Tax Increase Not on November Ballot

October 1, 2018

Testimony: Arkansas Continues to Debate Tax Reform

September 26, 2018

2019 State Business Tax Climate Index

September 26, 2018

Pennsylvania: A 21st Century Tax Code for the Commonwealth

September 5, 2018

IRS Deals Blow to SALT Deduction Cap Workarounds

August 23, 2018

Prioritizing Tax Reform in Arkansas

August 23, 2018

What to Expect from IRS Guidance on SALT Deduction Cap Workarounds

August 22, 2018

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