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

Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections

June 20, 2017

Ohio Illustrated: A Visual Guide to Taxes & The Economy

June 7, 2017

State Individual Income Tax Rates and Brackets for 2017

March 9, 2017

Federal Tax Reform: The Impact on States

March 8, 2017

Pennsylvania Illustrated: A Visual Guide to Taxes & The Economy

May 16, 2016


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