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

Super Bowl Tax Bill

February 5, 2013

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

January 23, 2013

Louisiana Tax Reform: Sizing up the Jindal Plan

January 18, 2013

Governor Jindal’s Bold New Tax Plan

January 11, 2013

Kentucky Tax Reform Commission Offers Disappointing Grab Bag

December 27, 2012

New Federal-State Rate Calculation in Full Fiscal Cliff/Obamacare Scenario

December 7, 2012

The Fiscal Cliff and the Stock Market

November 9, 2012

Spurred by Tax Foundation Index Ranking, Maine Gov. Calls for Corporate Tax Cut

October 15, 2012

2013 State Business Tax Climate Index: Individual Income Tax Component

October 9, 2012

2013 State Business Tax Climate Index: Results

October 9, 2012

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