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

Local Income Taxes in 2019

July 30, 2019

Connecticut Payroll Tax Proposal Raises Difficult Questions

May 10, 2019

Testimony: Oregon Should Reevaluate the Proposed Gross Receipts Tax to Raise Revenue for Public Education

April 23, 2019

Oregon’s Proposed Corporate Activity Tax Would Harm Low-Income Oregonians the Most

April 19, 2019

State Individual Income Tax Rates and Brackets for 2019

March 20, 2019

State and Local Individual Income Tax Collections Per Capita

February 21, 2019


Related Articles

Local Income Taxes in 2019

July 30, 2019

State Tax Changes as of July 1, 2019

July 11, 2019

Millionaire’s Tax Gets Axed from New Jersey Budget

July 10, 2019

Wisconsin Legislature Sends Budget, Marketplace Provider Bill to Governor

June 28, 2019

Millionaires’ Tax Take Two: Massachusetts legislature moves forward Millionaires’ Tax

June 24, 2019

Minnesota Policymakers Strike Tax Conformity Deal

June 11, 2019

The Tax Proposal That Refuses to Die: New Jersey’s Millionaire’s Tax

June 7, 2019

Arizona Delivers Rate Cuts and Tax Conformity

June 6, 2019

To What Extent Does Your State Rely on Individual Income Taxes?

May 29, 2019

Texas Legislature Approves Constitutional Amendment to Prohibit Individual Income Taxation

May 22, 2019

Marginal Tax Rates for Pass-through Businesses Vary by State

May 14, 2019

Connecticut Payroll Tax Proposal Raises Difficult Questions

May 10, 2019

Oregon Another Step Closer to a Gross Receipts Tax Funding Public Education

April 30, 2019

Testimony to the Joint Session of the Nebraska Revenue, Education, and Retirement Committees

April 29, 2019

Testimony: Oregon Should Reevaluate the Proposed Gross Receipts Tax to Raise Revenue for Public Education

April 23, 2019

Oregon’s Proposed Corporate Activity Tax Would Harm Low-Income Oregonians the Most

April 19, 2019

Why State-for-Local Tax Swaps Are So Hard to Do

April 18, 2019

Recapping the 2019 Arkansas Tax Reform

April 11, 2019

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

March 21, 2019

State Individual Income Tax Rates and Brackets for 2019

March 20, 2019