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

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

State Tax Changes Taking Effect July 1, 2021

June 29, 2021

How Does Your State Treat Social Security Income?

May 26, 2021

Evaluating West Virginia Income Tax Repeal Plans

March 30, 2021

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

Which States Are Taxing Forgiven PPP Loans?

February 22, 2021


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