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

2020 State Business Tax Climate Index

October 22, 2019

Local Income Taxes in 2019

July 30, 2019

State Tax Changes as of July 1, 2019

July 11, 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

2020 State Business Tax Climate Index

October 22, 2019

Texans to Vote on Amendment Prohibiting Income Tax

October 21, 2019

Washington Voters to Weigh in on 12 Tax Questions This November

October 15, 2019

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

October 10, 2019

Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

September 30, 2019

Does Your State Have a Marriage Penalty?

September 18, 2019

No Good Options as Chicago Seeks Revenue

September 17, 2019

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

Center for State Tax Policy

Individual Income and Payroll Taxes

Featured Research

2020 State Business Tax Climate Index

Local Income Taxes in 2019

State Tax Changes as of July 1, 2019

Connecticut Payroll Tax Proposal Raises Difficult Questions

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

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

Related Articles

2020 State Business Tax Climate Index

Texans to Vote on Amendment Prohibiting Income Tax

Washington Voters to Weigh in on 12 Tax Questions This November

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

Does Your State Have a Marriage Penalty?

No Good Options as Chicago Seeks Revenue

Local Income Taxes in 2019

State Tax Changes as of July 1, 2019

Millionaire’s Tax Gets Axed from New Jersey Budget

Wisconsin Legislature Sends Budget, Marketplace Provider Bill to Governor

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

Minnesota Policymakers Strike Tax Conformity Deal

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

Arizona Delivers Rate Cuts and Tax Conformity

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

Texas Legislature Approves Constitutional Amendment to Prohibit Individual Income Taxation

Marginal Tax Rates for Pass-through Businesses Vary by State

Connecticut Payroll Tax Proposal Raises Difficult Questions

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