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

Who Wants to Tax a Millionaire? The State of New Jersey

March 11, 2019

New Mexico Tax Increase Package Advances

March 7, 2019

Arkansas Chips Away at Tax Reform

March 6, 2019

North Carolina Judge Strikes Down Income Tax Cap Constitutional Amendment

February 26, 2019

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill

February 22, 2019

State and Local Individual Income Tax Collections Per Capita

February 21, 2019

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

February 15, 2019

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

January 31, 2019

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

January 28, 2019

Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way

January 19, 2019

Tax Changes Taking Effect January 1, 2019

December 27, 2018

Tax Trends Heading Into 2019

December 19, 2018

A Chicago Commuter Tax Would Drive Business Out of the City

November 30, 2018

Does Your State Have an Individual Alternative Minimum Tax?

November 21, 2018

How Does Your State Structure Its Individual Income Tax Brackets?

November 14, 2018

Does Your State Have a Marriage Penalty?

November 7, 2018

Results of 2018 State and Local Tax Ballot Initiatives

November 6, 2018

Will Maine Voters Adopt New Payroll and Income Taxes to Fund Long-Term Home Care?

October 26, 2018

Top State Tax Ballot Initiatives to Watch in 2018

October 22, 2018

“Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes

October 18, 2018