Learn how the US tax code works and why it's important

In addition to collecting taxes, issuing tax refunds, and performing audits, the IRS is tasked with enforcing the laws listed in the Internal Revenue Code

The Internal Revenue Code is also known as Title 26 of the US Code. It was enacted in 1925 and outlines income, estate, sales, payroll, and excise tax laws.

The US officially adopted an income tax in 1913

The US first levied income taxes during the Civil War, but modern income taxes became an American fixture in 1913. Two years earlier, Congress passed the 16th Amendment to give the government the right to tax individuals' and businesses' income. The US still technically levies the same federal income tax now as it did then—though it's evolved.

Understanding the low corporate tax rate in the US

Corporate taxes, which make up roughly a third of the federal government's revenue, have been calculated using a flat 21% rate since the Tax Cuts & Jobs Act of 2017. The current rate is considered low both by historic standards (it averaged over 50% in the 1950s and 1960s) and compared to other countries.

Read why the information Americans have about our tax system might be misleading

For many, filing taxes can be complicated and overwhelming. Some argue that the tax system obscures certain aspects of the US tax code, making it difficult for taxpayers to accurately assess potential reforms.

Learn how tax brackets actually work

The US has a series of tax brackets which grow progressively larger based on the amount of income a taxpayer makes. Contrary to common belief, most people don't pay just one tax bracket, but all of them progressively until they reach their income.

Read through the actual text of the US Constitution

This helpful guide from the US Congress includes annotations that provide valuable insights into the background, crafting, and legacy of each article in the document. Additionally, the resource offers accessible legal analysis and interpretations.

Cat food, death, and heavy machinery: Learn about loopholes in the American tax code

Tax avoidance isn't the same as tax evasion. The tax code is full of legal loopholes accountants can use to lighten their clients' tax burden. For instance, large estates can be counted as farms and some cars count as heavy machinery.

Congress has the power to enact laws related to bankruptcy, thanks to the US Constitution

It has done just that since 1800. This legislation, which outlines the various types of bankruptcy filings, has evolved over time. The most recent iteration is the Bankruptcy Reform Act of 1978, which introduced Chapter 11 filings in an effort to make the process easier for businesses and individuals.

The United States is the world's oldest continuously operating federal system under a written constitution

The US pioneered federalism in the late 18th century, and many countries later adopted federal systems to manage conflict and share power. This resource features interactive maps that trace the spread of federal systems worldwide from 1900 to the present.

Read an overview of US tariff policy before the second Trump Administration

This comprehensive report from the Congressional Research Service explores the evolving role of tariffs—from a major source of government revenue to a tool for trade and foreign policy—providing insights into current practices, legal foundations, and global trade dynamics.

A guide to US pay transparency laws

Pay transparency laws in the US are evolving quickly, as some states introduce them for the first time and others update existing legislation. This resource has an updated list of key pay transparency legislation in states across the country, as well as general explainers about what each of those laws dictate. Check it out here.

In 2019, Congress passed the Secure Act to reform key aspects of the US tax code

Key Secure Act provisions included raising the age at which mandatory distributions take effect (to increase saving), allowing larger catch-up contributions for older individuals, and allowing employers to directly match contributions in a Roth 401(k).

Congress meets and legislates in the US Capitol building

The United States Capitol reflects neoclassical ideals drawn from ancient Greece and Rome. First opened to Congress in 1800 and repeatedly expanded over time, it remains the symbolic and functional home of both The House and The Senate.

Calculate how much of your tax dollars go to each federal program based on your income, filing status, and number of children

How US currency is issued

Cash in the US is the result of a collaborative process between the Federal Reserve, the Treasury Department, regional banks, and a little-known agency called the Bureau of Engraving and Printing. From design to issuance, learn the steps in currency production in the US with this smart, aesthetic interactive.

What is a 401(k)?

Should you get a 401(k)? To make sense of this obscure piece of tax code, here’s a beginner’s guide to one of the more common forms of retirement savings in the US. Learn the history of the 401(k), how to sign up for one, the different types, and more in this well-organized and concise explainer from Investopedia.

The Constitution gives Congress sweeping control over the federal budget

Article I, Section 8's Spending Clause authorizes Congress to tax, pay debts, and promote the "common Defence and general Welfare," making it one of Congress's most powerful tools—and the constitutional foundation of federal budget control.

See how the executive branch of the US government works

The executive branch enforces federal laws and is led by the president, who serves as head of state, commander in chief, and chief diplomat. Supported by the vice president, Cabinet, and around 4 million federal employees, it carries out laws through 15 departments and dozens of agencies.

A timeline of US immigration laws

The United States began regulating immigration soon after it won independence from Great Britain, and the laws since enacted have reflected the politics and migrant flows of the times. Here's a timeline of key immigration laws from 1790 to 2014, according to the Pew Research Center.

The current federal budget, deficit, and debt, in charts

The US Treasury regularly publishes updated data on the federal budget, and this site hosts visualizations of that data. See reports on spending, revenues, deficits, and where the national debt stands.

One in seven US tax dollars is collected by local governments

Local governments collect about $886B each year to support education, infrastructure, and public health. Roughly three-quarters of this funding comes from property taxes, with the rest sourced from sales, excise, and income taxes.

The US has 575 federally recognized tribal nations, each a sovereign government

Tribal governments are sovereign, with authority to pass laws, run courts, and levy taxes on their lands. Unlike cities or counties, they are not created by states. Their sovereignty predates the United States itself and is recognized in the Constitution, treaties, and federal law.

The Electoral College, explained

The US presidential election hinges on the Electoral College, not the popular vote—a system created in 1787 as a compromise. Candidates must win 270 of 538 electoral votes, allocated by each state’s congressional representation.

The US Constitution is widely regarded as the longest-standing written national constitution still in force—see how it has influenced rights worldwide.

Since its inception in 1938, Congress has raised the federal minimum wage 22 times

If you want all the details about when and why these rate increases happened check out this resource from the US Department of Labor.

Watch 'I'm Just a Bill' explain how a law gets made

First aired in 1976, "I'm Just a Bill" became a defining civics lesson for generations, using animation and humor to trace the legislative process and cement itself as a lasting piece of US political culture.

The first US ETF was launched in 1993

Exchange-traded funds are relatively new inventions, and they've grown significantly in popularity during their few decades of existence. They were first created as an alternative to mutual funds. A colorful visualization depicts the entire history of ETFs.

The United States is one of only around two dozen countries with a fully federal system of government, in which power is divided between national and state governments.

Hear about the 250-year history of the United States Postal Service, complete with some of its strangest deliveries, important innovations, and the figures that made it an American institution.

While the first exchange-traded fund (a 'basket' of different assets that can be bought and sold on a stock exchange) in the US only launched in 1993, the global ETF market has grown to more than $10T in the short time since.

The US dollar is the most widely circulated currency in the world, and is involved in nearly 90% of global transactions

Learn how to read a prospectus, the juicy document that any company must file with the SEC before going public.

Roughly 43 million US borrowers owe roughly $1.7T in student debt, the second-largest source of consumer debt behind mortgages.

Despite being favored by 87% of Americans, Congress does not have term limits.

The American Society of Civil Engineers' infrastructure report card gave the US a C in 2025, its highest grade since the project launched in 1998.

The United States has had a tumultuous relationship with Cuba since its 1959 revolution, highlighted by a nuclear crisis and a decades-long trade embargo.

View the ten deadliest tornadoes in US history.

At the beginning of the 20th century, a group of young men ate standard American food—replete with food additives like borax and formaldehyde—as part of government research to better understand food safety.

Meet the 56 signers of the Declaration of Independence—most of whom didn't put pen to paper until August 2, 1776—and see their original signatures.

The first steps to rebuilding your credit score include getting to know exactly what's on your credit report and figuring out how far you are from the '700 club,' or 'good score' range.

Learn how your body is, scientifically, like a firework with its own slow, controlled burn.

See how each of the more than two million known species relates to each other—and to common ancestors—in this zoomable tree of life.

The US first hosted the World Cup in 1994, a tournament that lives in soccer infamy for its poor planning and the murder of Colombian player Andres Escobar, who'd accidentally scored on his own net.

20,000 letters to the advice columnist 'Dear Abby' provide insight into prevailing sex, religion, and LGBTQ fears, anxieties, and concerns from the 1950s onward.

As of 2025, the most cited papers in science include a review of graphene, methods to improve image recognition, streamlining electron density calculations, and optimizing protein studies.

'Grand Canyon of the Yellowstone,' a work by American painter Thomas Moran, inspired Congress to establish Yellowstone National Park.

Between 10 million and 50 million people in the US develop rashes from poison ivy, poison sumac, and poison oak each year.

Art theft is the third-largest source of criminal revenues worldwide, thanks in part to the subjective nature of valuing a work of art.

The Brothers Grimm were lawyers before they were storytellers, but became interested in fairy tales as they began investigating how rules and customs had been passed down through cultures.

The word 'jazz' evolved from 'jasm,' 19th-century American slang for 'energy'