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

Paid Leave on Agenda in D.C. Today: Mandate vs. Tax

December 20, 2016

Portland Considers Tax on Companies with High CEO Pay

November 18, 2016

Georgia Scores Well on Business Climate, But Taxes Are Still a Weak Link

November 3, 2016

How High Are Capital Gains Taxes in Your State?

July 25, 2016

Louisiana House Votes on Flat Tax Bills Today

June 15, 2016

Illinois Considers an 11.25 Percent Tax on Small Businesses

April 26, 2016

Success! Tennessee to Phase out the Hall Tax

April 22, 2016

One Rich Guy Moves, New Jersey Budget in Peril

April 7, 2016

Tax Freedom Day 2016 is April 24

April 6, 2016

New Tax Plan Emerging in Louisiana’s Special Session?

March 1, 2016

A Strong Fiscal Plan for Louisiana

February 23, 2016

State Individual Income Tax Rates and Brackets for 2016

February 8, 2016

Louisiana Fiscal Reform: A Framework for the Future

November 10, 2015

North Carolina Illustrated: A Visual Guide to Tax Reform

November 5, 2015

North Carolina Budget Compromise Delivers Further Tax Reform

September 17, 2015

New Paper Analyzing Further North Carolina Tax Reform This Session

June 16, 2015

North Carolina Tax Revenue Exceeding Expectations Following Tax Cuts

May 8, 2015

North Dakota Cuts Income Taxes Again

April 27, 2015

State Individual Income Tax Rates and Brackets for 2015

April 15, 2015

Pennsylvania Governor Proposes Major Tax Overhaul

March 6, 2015