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

State Forecasts Indicate $121 Billion 2-Year Tax Revenue Losses Compared to FY 2019

July 15, 2020

Tracking State Legislative Responses to COVID-19

April 2, 2020

State Individual Income Tax Rates and Brackets for 2020

February 4, 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


Related Articles

Nebraska’s Property Tax Compromise Provides Temporary Relief, but Structural Reform Is Still Needed

Teleworking Employees Face Double Taxation Due to Aggressive “Convenience Rule” Policies in Seven States

State Income and Sales Tax Revenues Slide in Second Quarter

Tax Options to Promote Short-Term Recovery and Long-Term Economic Growth in Wisconsin

Marginal Tax Rates for Pass-through Businesses by State

State Forecasts Indicate $121 Billion 2-Year Tax Revenue Losses Compared to FY 2019

Non-Profit Files Lawsuit over Withholding Requirements in Ohio

D.C. Council to Consider Tax Hike Despite Balanced Budget

In Some States, 2020 Estimated Tax Payments Are Due Before 2019 Tax Returns

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

Alabama, Missouri Bills Would Exempt CARES Relief from Income Tax Calculation

April 24th Afternoon State Tax Update

April 17th Morning State Tax Update

April 10th Afternoon State Tax Update

These States Could Tax Your Recovery Rebates

Does Your State Tax Social Security Benefits?

April 2nd Evening State Tax Update

Tracking State Legislative Responses to COVID-19

Idaho, Mississippi, and Virginia are the Holdouts on July 15th Tax Deadlines

March 27th Afternoon State Tax Update