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.


Related Articles

Romney, Obama, & Simpson-Bowles: How Do the Tax Reform Plans Stack Up?

September 6, 2012

Monday Map: State and Local Tax Deductions

August 27, 2012

Monday Map: Does Your State Have a Marriage Penalty?

August 20, 2012

Governor Brown’s Tax Proposal and the Folly of California’s Income Tax

July 31, 2012

Monday Map: Adjustment of State Income Tax Brackets for Inflation

July 9, 2012

Trend #1: “Millionaires’ Taxes”

June 15, 2012

Trend #2: Income Tax Reform

June 14, 2012

Not in Kansas Anymore: Income Taxes on Pass-Through Businesses Eliminated

May 29, 2012

Maryland Senate Approves Income Tax Hike; Sneaks in Tobacco Hike Too

May 15, 2012

Special Report No. 198: Tax Freedom Day 2012

April 2, 2012

The Countdown is Over. We’re #1

April 1, 2012

Monday Map: Top State Marginal Income Tax Rates, as of January 1st, 2012

February 27, 2012

Income Per Capita by State, Fiscal Year 2010

February 16, 2012

State Business Tax Climate Index–Individual Income Tax Index, 2011-2012

January 25, 2012

Major Components of the State Business Tax Climate Index, FY 2012

January 25, 2012

States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes

January 11, 2012

Local Income Tax Rates by Jurisdiction, 2011

August 31, 2011

Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane

August 31, 2011

Local Income Tax Collections as a Percent of State Personal Income, 2008

August 31, 2011

Number of Local Income Tax Jurisdictions by State, 2011

August 31, 2011