Final answer:
The federal personal income tax is a progressive tax, which imposes a higher tax rate on higher income levels, making it different from proportional or regressive taxes.
Step-by-step explanation:
The federal personal income tax in the United States is an example of a progressive tax. This means that as a person's income increases, they pay a higher percentage of that income in taxes. Therefore, those with higher incomes pay a higher share of taxes out of their income than those with lower incomes. Unlike proportional taxes, such as the Medicare payroll tax, where everyone pays the same percentage regardless of their income, or regressive taxes, like certain payroll taxes that can have a higher burden on those with lower incomes, the progressive tax system aims to redistribute the tax burden more equitably based on one's ability to pay.