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

Wealth Tax Proposals Are Back as States Take Aim at Investment

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Americans Moved to Low-Tax States in 2022

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State Tax Changes Taking Effect January 1, 2023

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Do Unto Others: The Case for State Income Tax Reciprocity

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States Inaugurate a Flat Tax Revolution

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2023 State Business Tax Climate Index

October 25, 2022


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