Center for Federal 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


Featured Research

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Joe Biden’s 61 Percent Tax on Wealth

April 29, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021


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Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

Federal Individual Income Tax: Exemptions and Treatment of Dividends (1913-2021)