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

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