<Tr> <Td> </Td> <Td> This section needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (August 2017) (Learn how and when to remove this template message) </Td> </Tr> <P> A tax is imposed on net taxable income in the United States by the federal, most state, and some local governments . Income tax is imposed on individuals, corporations, estates, and trusts . The definition of net taxable income for most sub-federal jurisdictions mostly follows the federal definition . </P> <P> The rate of tax at the federal level is graduated; that is, the tax rates on higher amounts of income are higher than on lower amounts . Some states and localities impose an income tax at a graduated rate, and some at a flat rate on all taxable income . Federal tax rates in 2013 varied from 10% to 39.6% . </P> <P> Individuals are eligible for a reduced rate of federal income tax on capital gains and qualifying dividends . The tax rate and some deductions are different for individuals depending on filing status . Married individuals may compute tax as a couple or separately . Single individuals may be eligible for reduced tax rates if they are head of a household in which they live with a dependent . </P>

What is the current income tax rate in america
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