state income tax rate
tax law must clearly and plainly identify three things: The subject of the tax;
the amount of the tax; and the persons or entities that are liable for the tax.
Even a cursory review of other tax laws, including all other federal tax laws,
makes it obvious that these three elements of any tax law must be present.
The income tax law, however, is the only instance where there is no
clear liability provision. The only clear liability provision is § 1461,
which assigns liability for the tax to those required to withhold taxes on
Nonresident Aliens! In fact, the term "Individual", as in "a tax is hereby
imposed upon the taxable income of [married, single, etc.] individuals," is
defined in 26 C.F.R. § 1.1441-1(c)(3) as a nonresident alien.
While 26 U.S.C. § 3403, which is not part of the income tax law,
does require employers to withhold income tax owed by their employees, there is
no law that makes the employee liable for the tax. It is not by accident that
the term "employee" applicable to § 3403 only includes government
employees and officers (not employees) of corporations.
Thus, there is
no law making the average working American liable for any income tax.
Ron Paul: 2008
Congressman Ron Paul (R-Texas) is the
leading advocate for freedom in our nations capital. As a member of the
U.S. House of Representatives, Dr. Paul tirelessly works for limited
constitutional government, low taxes, free markets, and a return to sound
monetary policies. He is known among his congressional colleagues and his
constituents for his consistent voting record. Dr. Paul never votes for
legislation unless the proposed measure is expressly authorized by the
Individual Income Tax Rates
INDIVIDUAL INCOME TAXES
Taxes by State - compare tax burdens to find the
If you plan to move to another state when
you retire, examine the tax burden youll face when you arrive. State
taxes are increasingly important to everyone, but retirees have extra cause for
concern since their income may be fixed.
State Individual Income Tax Rates
State Individual Income Tax Rates.