Income tax in the United States dates. Some states permit related corporations to file combined or consolidated returns. Most states and localities imposing income tax require estimated payments where tax exceeds certain thresholds, and require withholding tax on payment of wages. Puerto Rico is treated as a separate taxing entity from the USA; its income tax rates are set independently, and only some residents there pay federal income taxes (though everyone must pay all other federal taxes). The unincorporated territories Guam, American Samoa, and the Virgin Islands also impose income tax separately, under a "mirror" tax law based on federal income tax law. Proposals have been
Hall income tax of Hall income tax distributions was Belle Meade, a wealthy enclave in Metropolitan Nashville-Davidson County, which received a per capita distribution of $491.68. At the low end, 14 municipalities had no income from the Hall tax. Per capita distributions to counties ranged from a high of $15.41 to Williamson County to a low of $0.40 to Hancock County. Although the Hall income tax is a relatively minor source of revenue for most local governments, it is a major source of funds for a few small municipalities, particularly those with wealthy residents. The government of the City of Belle Meade receives