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.

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

Ranking Individual Income Taxes on the 2019 State Business Tax Climate Index

October 11, 2018

Arizona Income Tax Increase Not on November Ballot

October 4, 2018

Minnesota’s Uncompetitive Tax Code Warrants Improvement

October 2, 2018

Massachusetts Income Tax Increase Not on November Ballot

October 1, 2018

Testimony: Arkansas Continues to Debate Tax Reform

September 26, 2018

2019 State Business Tax Climate Index