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

Testimony: Convenience Rules and Remote Work in Arkansas

April 14, 2021

Portland Small Business Owners Facing Weirdly High New Taxes—and It Could Get Worse

April 8, 2021

14.8% Individual Income Tax and 16.1% Corporate Income Tax Coming To New York City?

April 6, 2021

Evaluating West Virginia Income Tax Repeal Plans

March 30, 2021

Are Excise Taxes on Beverages a Good Substitute for Income Taxes?

March 29, 2021

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

New Hampshire Bill Aims to Reduce Tax Burden on Businesses

March 4, 2021

Testimony: Prioritizing Comprehensive Tax Modernization in Nebraska

March 4, 2021

Evaluating Mississippi’s Plan to Phase Out the Individual Income Tax

March 1, 2021

A $6 Billion Tax Increase Proposal in Pennsylvania Would Yield the Nation’s Highest Combined Flat-Rate Income Taxes

February 22, 2021

Which States Are Taxing Forgiven PPP Loans?

February 22, 2021

State Individual Income Tax Rates and Brackets for 2021

February 17, 2021

Join Us for a Free “State Tax Policy Boot Camp”

February 12, 2021

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

February 10, 2021

Tax-A-Rama in Maryland

February 9, 2021

Thirteen Priorities for Pro-Growth Tax Modernization in Nebraska

February 2, 2021

Washington State Floats a Wealth Tax Which Relies Almost Exclusively on Four People

January 29, 2021

State Tax Changes Effective January 1, 2021

January 5, 2021

State Tax Collections Down 4.4 Percent Through September, While Local Tax Collections Rise

December 17, 2020

Arkansas Lieutenant Governor Looks to Eliminate Income Tax

December 16, 2020