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rintable version in other projects wikimedia commons wikiquote wikidata item appearance move to sidebar hide from wikipedia the free encyclopedia government revenue systems at all levels breakdown of revenues for us federal government in 2023 this article is part of a series on taxation in the united states history boston tea party history of tariffs in the united states nullification crisis revenue act of 1861 pollock v farmers loan trust co 16th amendment smoot hawley tariff act read my lips no new taxes bush tax cuts tax cuts and jobs act federal taxation alternative minimum tax capital gains tax corporate tax estate tax excise tax gift tax generation skipping transfer tax income tax payroll tax internal revenue service irs internal revenue code irc part i 501 c 401 k irs tax forms revenue by state history constitutional authority taxpayer standing court protest evasion resistance deductions and credits charitable contribution child and dependent care credit child tax credit earned income tax credit ev credit tax free and tax advantaged 401 k roth ira 529 plan flexible spending account health savings account state and local taxation state income tax property tax sales tax state and local tax deduction use tax land value tax state tax levels state reform kansas experiment federal tax reform conservative 9 9 9 automated payment transaction tax border adjustment tax competitive tax plan efficient taxation of income fairtax flat tax hall rabushka flat tax kemp commission taxpayer choice act usa tax value added tax progressive georgism special needs tax credit wealth tax united states portal v t e this article is part of a series on the politics of the united states federal government constitution of the united states laws treaties legislature united states congress house of representatives speaker mike johnson r majority leader steve scalise r minority leader hakeem jeffries d majority whip tom emmer r minority whip katherine clark d congressional districts list non voting members senate president jd vance r president pro tempore chuck grassley r majority leader john thune r minority leader chuck schumer d majority whip john barrasso r minority whip dick durbin d executive president of the united states donald trump r vice president of the united states jd vance r cabinet federal agencies executive office judiciary supreme court of the united states chief justice john roberts associate chief justices thomas alito sotomayor kagan gorsuch kavanaugh barrett jackson inferior courts of the united states courts of appeals district courts list court of international trade alien terrorist removal court judicial panel on multidistrict litigation foreign intelligence surveillance court foreign intelligence surveillance court of review other tribunals elections national elections presidential elections midterm elections off year elections primary elections presidential primary elections by state and territory alabama alaska arizona arkansas california colorado connecticut delaware florida georgia hawaii idaho illinois indiana iowa kansas kentucky louisiana maine maryland massachusetts michigan minnesota mississippi missouri montana nebraska nevada new hampshire new jersey new mexico new york north carolina north dakota ohio oklahoma oregon pennsylvania rhode island south carolina south dakota tennessee texas utah vermont virginia washington west virginia wisconsin wyoming american samoa guam northern mariana islands puerto rico u s virgin islands elections in the district of columbia list of elections political parties democratic republican third parties constitution green libertarian list of political parties political ideologies centrism conservatism black fiscal liberal neo paleo social traditionalist trumpism liberalism classical conservative modern neo libertarianism conservative paleo minarchist objectivism progressivism socialism abolitionism constitutionalism environmentalism feminism anarchism capitalist individualist 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reduce effective income inequality as rates of tax generally increase as taxable income increases as a group the lowest earning workers especially those with dependents pay no income taxes and may actually receive a small subsidy from the federal government from child credits and the earned income tax credit 2 taxes fall much more heavily on labor income than on capital income divergent taxes and subsidies for different forms of income and spending can also constitute a form of indirect taxation of some activities over others taxes are imposed on net income of individuals and corporations by the federal most state and some local governments citizens and residents are taxed on worldwide income and allowed a credit for foreign taxes income subject to tax is determined under tax accounting rules not financial accounting principles and includes almost all income from whatever source except that as a result of the enactment of the inflation reduction act of 2022 large corporations are subject to a 15 minimum tax for which the starting point is annual financial statement income most business expenses reduce taxable income though limits apply to a few expenses individuals are permitted to reduce taxable income by personal allowances and certain non business expenses including home mortgage interest state and local taxes charitable contributions and medical and certain other expenses incurred above certain percentages of income state rules for determining taxable income often differ from federal rules federal marginal tax rates vary from 10 to 37 of taxable income 3 state and local tax rates vary widely by jurisdiction from 0 to 13 30 of income 4 and many are graduated state taxes are generally treated as a deductible expense for federal tax computation although the 2017 tax law imposed a 10 000 limit on the state and local tax salt deduction which raised the effective tax rate on medium and high earners in high tax states prior to the salt deduction limit the average deduction exceeded 10 000 in most of the midwest and exceeded 11 000 in most of the northeastern united states as well as california and oregon 5 the states impacted the most by the limit were the tri state area ny nj and ct and california the average salt deduction in those states was greater than 17 000 in 2014 5 the united states is one of two countries in the world that taxes its non resident citizens on worldwide income in the same manner and rates as residents the u s supreme court upheld the constitutionality of imposition of such a tax in the case of cook v tait 6 nevertheless the foreign earned income exclusion eliminates u s taxes on the first 120 000 of annual foreign source earned income of u s citizens and certain u s residents living and working abroad this is the inflation adjusted amount for 2023 7 payroll taxes are imposed by the federal and all state governments these include social security and medicare taxes imposed on both employers and employees at a combined rate of 15 3 13 3 for 2011 and 2012 social security tax applies only to the first 132 900 of wages in 2019 8 there is an additional medicare tax of 0 9 on wages above 200 000 employers must withhold income taxes on wages an unemployment tax and certain other levies apply to employers payroll taxes have dramatically increased as a share of federal revenue since the 1950s while corporate income taxes have fallen as a share of revenue corporate profits have not fallen as a share of gdp property taxes are imposed by most local governments and many special purpose authorities based on the fair market value of property school and other authorities are often separately governed and impose separate taxes property tax is generally imposed only on realty though some jurisdictions tax some forms of business property property tax rules and rates vary widely with annual median rates ranging from 0 2 to 1 9 of a property s value depending on the state 9 most states and local areas charge a sales tax when buyers purchase certain goods and services at retail these tax rates range from 0 to 16 and the exact amount depends on the location and the specific items being sold the seller usually collects this money during the transaction if the seller does not collect the sales tax the buyer is responsible for paying a use tax directly to the government instead the united states imposes tariffs or customs duties on the import of many types of goods from many jurisdictions these tariffs or duties must be paid before the goods can be legally imported rates of duty vary from 0 to more than 20 based on the particular goods and country of origin estate and gift taxes are imposed by the federal and some state governments on the transfer of property inheritance by will or by lifetime donation similar to federal income taxes federal estate and gift taxes are imposed on worldwide property of citizens and residents and allow a credit for foreign taxes taxes revenue by source chart history tax freedom day the calculated day on which the nation theoretically earns enough to pay its taxes became progressively later in the 20th century but abated in the 21st century 10 retaliatory tax is a title in the proposed big beautiful bill bill 11 that would allow the united states to impose additional taxes on entities from countries it says unfairly tax american companies and individuals u s president donald trump wants to sign it into law 12 the g7 nations have reached an agreement to exempt the united states from the 15 percent minimum corporate tax rate as stated by the canadian presidency this decision serves primarily as a means for western industrialized nations to protect their businesses from potential retaliation by washington 13 levels and types of taxation edit the u s has an assortment of federal state local and special purpose governmental jurisdictions each imposes taxes to fully or partly fund its operations these taxes may be imposed on the same income property or activity often without offset of one tax against another the types of tax imposed at each level of government vary in part due to constitutional restrictions income taxes are imposed at the federal and most state levels taxes on property are typically imposed only at the local level although there may be multiple local jurisdictions that tax the same property other excise taxes are imposed by the federal and some state governments sales taxes are imposed by most states and many local governments customs duties or tariffs are only imposed by the federal government a wide variety of user fees or license fees are also imposed types of taxpayers edit overall tax burden in the us in 2024 taxes may be imposed on individuals natural persons business entities estates trusts or other forms of organization taxes may be based on property income transactions transfers importations of goods business activities or a variety of factors and are generally imposed on the type of taxpayer for whom such tax base is relevant thus property taxes tend to be imposed on property owners in addition certain taxes particularly income taxes may be imposed on the members of a business or other entity based on the income of the entity for example a partner is taxed on the partner s allocable share of the income of an entity that is or under entity classification rules is classified as a partnership another example relates to the grantors or beneficiaries of trusts yet another example relates to the united states shareholders of controlled foreign corporations with a few exceptions one level of government does not impose tax on another level of government or its instrumentalities income tax edit main article income tax in the united states taxes based on income are imposed at the federal most state and some local levels within the united states the tax systems within each jurisdiction may define taxable income separately many states refer to some extent to federal concepts for determining taxable income history of the income tax edit the first income tax in the united states was implemented with the revenue act of 1861 by abraham lincoln during the civil war in 1895 the supreme court ruled that the u s federal income tax on interest income dividend income and rental income was unconstitutional in pollock v farmers loan trust co because it was a direct tax the pollock decision was overruled by the ratification of the sixteenth amendment to the united states constitution in 1913 14 and by subsequent u s supreme court decisions including graves v new york ex rel o keefe 15 south carolina v baker 16 and brushaber v union pacific railroad co 17 basic concepts edit the u s income tax system imposes a tax based on income on individuals corporations estates and trusts 18 the tax is taxable income as defined times a specified tax rate this tax may be reduced by credits some of which may be refunded if they exceed the tax calculated taxable income may differ from income for other purposes such as for financial reporting the definition of taxable income for federal purposes is used by many but far from all states income and deductions are recognized under tax rules and there are variations within the rules among the states book and tax income may differ income is divided into capital gains which are taxed at a lower rate and only when the taxpayer chooses to realize them and ordinary income which is taxed at higher rates and on an annual basis because of this distinction capital is taxed much more lightly than labor under the u s system individuals corporations estates and trusts are subject to income tax partnerships are not taxed rather their partners are subject to income tax on their shares of income and deductions and take their shares of credits some types of business entities may elect to be treated as corporations or as partnerships 19 federal receipts by source as share of total receipts 1950 2010 individual income tax payroll taxes corporate income taxes other taxes excise taxes estate and gif...