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

What to Make of the West Virginia Senate’s Ambitious Tax Overhaul Legislation

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Testimony: Enhancing Simplicity in Ohio’s Municipal Income Tax System

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Federal Tax Reform: The Impact on States

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A Tax Compromise Offered in Illinois

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