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.

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

Two States Cut Taxes Due to Federal Tax Reform

March 19, 2018

Maine Tax Conformity Bill a Step Toward Better Policy

March 7, 2018

State Individual Income Tax Rates and Brackets for 2018

March 5, 2018

Tax Reform Moving Quickly in Georgia

February 23, 2018

Idaho Tax Reform Bill Advances

February 22, 2018

Billions of New Revenue for Georgia Leads to Tax Reform Discussion

February 20, 2018

Mississippi’s Pro-Growth Tax Swap Proposal

February 15, 2018

Iowa Governor Outlines Plan to Cut Rates and Repeal Federal Deductibility

February 14, 2018

Lower Social Security Benefits under Governor Cuomo’s Plan

February 13, 2018

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

January 26, 2018

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

January 22, 2018

Oklahoma Considering Income Tax Changes to Address Budget Shortfall

January 18, 2018

What Percentage of Lottery Winnings Would be Withheld in Your State?

January 5, 2018

SALT Update: Property Tax Prepayments Need an Assessment

December 27, 2017

Pass-Through Deduction Won’t Flow Through to Most States

December 19, 2017

Does Your State’s Individual Income Tax Code Conform with the Federal Tax Code?

December 13, 2017

High-Tax States are Inconsistent on the State and Local Tax Deduction

December 12, 2017

Could a Payroll Tax Work for Alaska?

October 20, 2017