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

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

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

December 10, 2019


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April 8, 2020

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

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March 27th Afternoon State Tax Update

March 27, 2020

March 27th Morning State Tax Update

March 27, 2020

March 26th Morning State Tax Update

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State Aid Provisions of the Federal Coronavirus Response Bill

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March 25th Morning State Tax Update

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March 24th Morning State Tax Update

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Are States Prepared for Skyrocketing Unemployment Insurance Claims?

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States Should Follow Federal Lead in Postponing Tax Day

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Income Taxes Are More Volatile Than Sales Taxes During an Economic Contraction

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