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

Will the Federal Government Tax Your State Tax Rebate?

February 8, 2023

Testimony: Considerations for Additional Income Tax Reform and Relief in Nebraska

February 2, 2023

There’s Still Room for Responsible State Income Tax Relief in 2023

February 1, 2023

State Tax Policy as an Inflation Response

January 26, 2023

West Virginia Is Being Left Behind on Tax Relief

January 23, 2023

Georgia Should Reinforce Its Tax Reform Intentions

January 18, 2023

Wealth Tax Proposals Are Back as States Take Aim at Investment

January 17, 2023

Americans Moved to Low-Tax States in 2022

January 10, 2023

State Tax Changes Taking Effect January 1, 2023

December 22, 2022

What to Expect in a Post-Flat Tax Massachusetts

November 22, 2022

Do Unto Others: The Case for State Income Tax Reciprocity

November 16, 2022

States Inaugurate a Flat Tax Revolution

November 14, 2022

The State Business Tax Climate Index Is Your Guide to Economic “Wins Above Replacement”

November 3, 2022

A Flat Tax in Wisconsin Can Deliver Tax Relief for Everyone

November 1, 2022

2023 State Business Tax Climate Index

October 25, 2022

State Tax Ballot Measures to Watch on Election Day 2022

October 24, 2022

Coloradans Could Lower Their Income Taxes This Fall

October 19, 2022

California Can’t Give Up Tax Increases

October 17, 2022

How Do Taxes Affect Interstate Migration?

October 11, 2022

Tyreek Hill’s Tax Liability with Every NFL Franchise

October 4, 2022