How was the national income tax different from state taxes during the progressive era

Well National income tax imposed a flat income tax on incomes above a certain amount, whereas state taxes took a percentage depending on the amount an individual or corporation made.
B.
State taxes took a percentage of individuals’ and corporate earnings whereas the national income tax could be levied on goods and services.
C.
National income tax took a percentage of individuals’ income or corporate earnings to fund government programs, whereas state taxes could be levied where the state saw fit.
D.
State taxes were used by the government to fund programs and policies to benefit the people whereas the national income tax was used to benefit each individual state.
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Agood day