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 Mississippi Be the Next State to Phase Out its Income Tax?

November 24, 2020

No, We Don’t Need a Federal Work-From-Home Tax

November 12, 2020

Ranking Individual Income Taxes on the 2021 State Business Tax Climate Index

November 11, 2020

IRS Signals Approval of Entity-Level SALT Cap Workaround, But States Should Still Think Twice

November 11, 2020

Election Analysis: Why Voters Split the Difference on Income Tax Measures

November 4, 2020

Results of 2020 State and Local Tax Ballot Measures

November 3, 2020

2021 State Business Tax Climate Index

October 21, 2020

Top Rates in Each State Under Joe Biden’s Tax Plan

October 20, 2020

Tax Modernization: A Key to Economic Recovery and Growth in Nebraska

October 13, 2020

Twelve Things to Know About the “Fair Tax for Illinois”

October 6, 2020

State and Local Tax Ballot Measures to Watch on Election Day 2020

October 5, 2020

Colorado Proposition 116: Will Voters Reduce the State Income Tax Rate?

October 5, 2020

Seventh Time’s the Charm: New Jersey Passes Millionaires Tax

September 30, 2020

Republican Study Committee Workforce Plan Rethinks Education, Labor, and Welfare Tax Policy

September 22, 2020

New Census Data Shows States Beat Revenue Expectations in FY 2020

September 18, 2020

Does Your State Have a Marriage Penalty?

September 9, 2020

Nebraska’s Property Tax Compromise Provides Temporary Relief, but Structural Reform Is Still Needed

August 13, 2020

Teleworking Employees Face Double Taxation Due to Aggressive “Convenience Rule” Policies in Seven States