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

People Scramble in Advance of Expected Tax Hikes

November 5, 2008

North Dakota’s Measure 2: How Would Rate Cuts Affect the Peace Garden State’s Competitiveness?

October 17, 2008

Summary of Federal Individual Income Tax Data by State, 2006

August 1, 2008

County and City Income Taxes Clustered in States with Poor Tax Climates

July 11, 2008

State Government Revenue Up in First Quarter 2008

July 2, 2008

States Seize $47 Million in Stimulus Checks for Back Taxes

June 9, 2008

Municipal Bond Exclusions Help Shield High-Tax States From Tax Competition

May 27, 2008

States Should Avoid Sales Taxes on Nonprofit Hospital Purchases

April 11, 2008

Links to State Individual Income Tax Forms

February 15, 2008

Derek Jeter Tax Case Distinct from “Jock Tax” Controversy

November 16, 2007

A State-by-State Estimate of Individual Income Tax Changes from Rangel’s “Mother of All Reforms” Bill

October 29, 2007

Itemization Rates by State, 2005

July 24, 2007

Most Americans Don’t Itemize on Their Tax Returns

July 23, 2007

Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State

March 22, 2007

Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls

October 10, 2006

IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts

October 4, 2006

Dates of Adoption of Major State Taxes

January 1, 2005

State Tax Rates and 1996 Collections

February 1, 1998

City Income Taxes

December 1, 1967