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

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


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

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Minnesota’s Uncompetitive Tax Code Warrants Improvement

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Testimony: Arkansas Continues to Debate Tax Reform

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2019 State Business Tax Climate Index

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IRS Deals Blow to SALT Deduction Cap Workarounds

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Prioritizing Tax Reform in Arkansas

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What to Expect from IRS Guidance on SALT Deduction Cap Workarounds

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Arkansas Tax Task Force Hones its Recommendations

August 7, 2018

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Testimony: Tax Burdens and Tax Triggers in Arkansas

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