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

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

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

December 8, 2020

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?