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

Mississippi’s Pro-Growth Tax Swap Proposal

February 15, 2018

Iowa Governor Outlines Plan to Cut Rates and Repeal Federal Deductibility

February 14, 2018

Lower Social Security Benefits under Governor Cuomo’s Plan

February 13, 2018

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

January 26, 2018

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

January 22, 2018

Oklahoma Considering Income Tax Changes to Address Budget Shortfall

January 18, 2018

What Percentage of Lottery Winnings Would be Withheld in Your State?

January 5, 2018

SALT Update: Property Tax Prepayments Need an Assessment

December 27, 2017

Pass-Through Deduction Won’t Flow Through to Most States

December 19, 2017

Does Your State’s Individual Income Tax Code Conform with the Federal Tax Code?

December 13, 2017

High-Tax States are Inconsistent on the State and Local Tax Deduction

December 12, 2017

Could a Payroll Tax Work for Alaska?

October 20, 2017

2018 State Business Tax Climate Index

October 17, 2017

Analyzing Washington State’s Tax Climate (Video)

September 25, 2017

Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?

September 21, 2017

Hawaii Hikes Income Taxes to Pay for Earned Income Credit

July 24, 2017

How High Are Individual Income Tax Collections in Your State?

July 20, 2017

Seattle Passes Municipal Income Tax; It is Almost Certainly Illegal

July 14, 2017

With Veto Override, Illinois Legislature Abandons Reform Efforts

July 7, 2017

A Bevy of Tax Bills To Raise Long-Term Revenue in Delaware

June 28, 2017