![State and local income tax collections per capita, State income taxes per capita, How high are state and local income tax collections in your state?](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-per-capita-2020-300x251.png)
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![State and local income tax collections per capita, State income taxes per capita, How high are state and local income tax collections in your state?](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-per-capita-2020-300x251.png)
![](https://taxfoundation.org/wp-content/uploads/2020/02/Federal-Income-Tax-Data-FP-01-e1582640588905-300x200.png)
Summary of the Latest Federal Income Tax Data, 2020 Update
The latest IRS data shows that the U.S. individual income tax continues to be very progressive, borne primarily by the highest income earners. The top 1 percent of taxpayers pay a 26.8 percent average individual income tax rate, which is more than six times higher than taxpayers in the bottom 50 percent (4.0 percent).
6 min read![](https://taxfoundation.org/wp-content/uploads/2018/08/linkedin-In-Stream_Wide___manufacturing_factory_worker_labor_full_expensing_jobs_corporate_investment_economy_1_50-e1572385627740-300x158.jpeg)
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![2020 payroll tax plans](https://taxfoundation.org/wp-content/uploads/2020/02/2020-PAYROLL-01-300x200.png)
Analysis of Democratic Presidential Candidate Payroll Tax Proposals
Several 2020 Democratic presidential candidates have proposed changes to federal payroll tax rates and the Social Security payroll tax wage base to raise revenue and maintain solvency for major federal entitlement programs.
24 min read![Nashville Tennessee Privilege Tax](https://taxfoundation.org/wp-content/uploads/2020/02/Nashville-Tennessee-300x181.jpg)
![2020 State Individual Income Tax Rates and Brackets, 2020 state individual income taxes, 2020 state income tax rates, 2020 state income tax](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-2020-dv2-01-300x253.png)
State Individual Income Tax Rates and Brackets, 2020
Individual income taxes are a major source of state government revenue, accounting for 37 percent of state tax collections in fiscal year (FY) 2017. Several states had notable individual income tax changes in 2020: Arizona, Arkansas, Massachusetts, Michigan, Minnesota, North Carolina, Ohio, Tennessee, Virginia, and Wisconsin.
9 min read![](https://taxfoundation.org/wp-content/uploads/2020/01/Alaska-Juneau-e1580331934393-300x200.jpeg)
Navigating Alaska’s Fiscal Crisis
4 min read![Spain coalition tax plan agreed upon by Pedro Sanchez, and Pablo Iglesias entails higher taxes on businesses and high-income earners.](https://taxfoundation.org/wp-content/uploads/2020/01/spain-madrid-e1580239760625-300x200.jpg)
![American Rescue Plan state tax cuts, American Rescue Plan tax cuts State Unemployment Compensation Trust Funds, Elizabeth Warren wealth tax, Some tax hikes are more damaging than others, according to Congressional Budget Office (CBO) and new Tax Foundation economic modeling.](https://taxfoundation.org/wp-content/uploads/2020/12/state-unemployment-compensation-trust-funds-money-funding-e1608303818823-300x200.jpeg)
Analysis of Sen. Warren and Sen. Sanders’ Wealth Tax Plans
New modeling finds that the wealth taxes proposed by Sen. Warren and Sen. Sanders would raise significantly less revenue than promised, face serious administrative and compliance challenges, and would increase foreign ownership of U.S. capital.
38 min read![Iowa property tax cap](https://taxfoundation.org/wp-content/uploads/2018/05/AdobeStock_130310532-e1556546214641-300x200.jpeg)
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Reviewing the Tax Changes in Senator Bennet’s Real Deal
The “Real Deal” would increase the tax burden on saving, investing, and working in the United States, and reduce the global competitiveness of the U.S. economy.
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![trends in state tax policy, 2019 state tax trends](https://taxfoundation.org/wp-content/uploads/2017/12/AdobeStock_53050132-e1529345716705-300x186.jpeg)
Tax Trends at the Dawn of 2020
From remote sales tax collection to taxes on marijuana and vaping products, we recap the top state tax trends from 2019 and break down which ones you should watch for in 2020.
38 min read![2023 State Tax Changes as of January 1, 2023, Comprehensive guide to 2020 tax changes and 2020 state tax changes](https://taxfoundation.org/wp-content/uploads/2019/12/linkedin-In-Stream_Wide___State-Tax-Changes-As-of-January-1-e1576782906933-300x158.jpeg)
State Tax Changes as of January 1, 2020
This year was a significant one for state tax policy, and the wide range of changes taking effect January 1, 2020, reflects the scope and intensity of that activity. With states continuing to grapple with issues like the taxation of international income and collections obligations for remote sellers and marketplace facilitators, the coming year is unlikely to be any quieter.
23 min readGILTI and Other Conformity Issues Still Loom for States in 2020
Even two years after enactment of the federal Tax Cuts and Jobs Act (TCJA), many states have yet to issue guidance explaining how they conform to key provisions of the law, particularly those pertaining to international income.
27 min read![Wyden 199a pass-through deduction proposal Democrats proposed to expand child tax credit as part of covid relief package. Analysis of the “SALT Act” state and local tax deduction cap, Restoring Tax Fairness to States and Localities Act, SALT cap repeal, eliminate SALT cap](https://taxfoundation.org/wp-content/uploads/2019/03/capitol-building-555-e1552315873755-300x199.jpeg)