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

To What Extent Does Your State Rely on Individual Income Taxes?

July 3, 2018

Recommendations for the Arkansas Tax Reform and Relief Task Force

June 21, 2018

State and Local Individual Income Tax Collections Per Capita

May 31, 2018

Governor Dayton Vetoes Minnesota’s Conformity Bill

May 17, 2018

Is Every Tax Cut Kansas?

May 16, 2018

States Can’t Just Hit Pause on Implications of Federal Tax Reform

May 10, 2018

What’s in the Iowa Tax Reform Package

May 9, 2018

Proposed Illinois Tax Hikes are a Regional Outlier

May 3, 2018

Minnesota’s Tax Plans Make Modest Improvements

May 2, 2018

Reforming Arkansas’s Income Taxes

April 26, 2018

Seattle Business Head Tax Proposal Threatens its Thriving Tech Sector

April 26, 2018

Seattle Proposes a New Tax on Jobs

April 23, 2018

A Measured Approach to Income Tax Relief in Minnesota

April 19, 2018

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

April 16, 2018

Mississippi House Speaker Proposes “Tax Swap” to Fund Bridge Repair

April 16, 2018

Three Tax Plans Under Consideration in Missouri

April 11, 2018

Will Illinois Double Down on High Taxes?

April 9, 2018

Updated Kentucky Tax Reform Package Would Boost State from 33rd to 18th on the State Business Tax Climate Index (Updated)

April 2, 2018

New York’s SALT Avoidance Scheme Could Actually Raise Your Taxes

April 2, 2018

Governor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others

March 21, 2018