Matter & Substance
  November 23, 2021

理解《手机网赌软件下载》中未决的税收条款

On Friday, November 19th, the House passed President Biden’s $1.7 trillion Build Back Better Act. 到目前为止,《手机网赌软件下载》及其条款还没有最终确定. 我们预计在参议院投票前会对法案进行修改, even then, it is not guaranteed to pass. We do not expect any action on this bill before next week.
Although these provisions are not final, 你应该知道包括什么,以及这些变化如何影响你的税收计划. 以下是《手机网赌软件下载》中潜在的税收条款的高层次概述. 我们将在未来几周提供更多的具体信息.

High-income surcharge

目前的法案将对高收入个人、遗产和信托基金征收附加税. The proposed surcharge tax equals the sum of 5% of the amount of the taxpayer's adjusted gross income (AGI) exceeding $10 million ($5 million for married taxpayers filing separately; $200,2万美元的遗产或信托)加上纳税人超过2500万美元的AGI金额的3%.5 million for married taxpayers filing separately; $500,000 for an estate or trust).

Retirement plans

Beginning December 31, 2028, 任何使个人IRA和固定缴款退休帐户的总价值超过1000万美元的缴款都将被禁止.

这一限制将适用于收入超过400美元的个人,000 (single filers and married filing separately), $425,000 (heads of household), or $450,000 (married taxpayers filing jointly).

如果一个人在纳税年度结束时,退休账户余额的总和超过了1,000万美元,并且这个人达到了相同的收入门槛, 接下来的一年将需要最少的分配.

Effective December 31, 2021, 《手机网赌软件下载》(Build Back Better Act)将禁止自愿的税后(非罗斯)贡献被转换为罗斯税后贡献,从而结束后门罗斯转换. Additionally, 将传统个人退休帐户的税后金额转到罗斯个人退休帐户, 它将禁止纳税人在401(k)计划之外进行类似的转换.

SALT deduction cap

该法案将增加并延长州税和地方税的抵扣限额,从10美元增加到10美元,000 to $80,000 ($40,已婚纳税人分别报税,信托和不动产则为000英镑),直至2031年.

15% minimum tax on profits of large corporations

该法案将对向股东报告利润超过10亿美元的公司征收15%的最低利润税.

1% surcharge on corporate stock buybacks

该法案将对该公司在一年内回购的任何股票征收相当于其公平市场价值1%的税, effective for repurchases of stock after Dec. 31, 2021.

Limitation on interest expense deduction

一项规定将限制某些国内公司(或从事美国业务的外国公司)的净利息费用.S. 贸易或商业)是国际财务报告组织的一部分. 利息费用的扣除将被限制在国内公司净利息费用的110%的“允许的百分比”之内.

Green energy incentives

The majority of the funding of the Build Back Better Act, totaling more than $300 billion, 是否会为清洁能源生产创造或扩大税收激励, electric vehicles, transmission lines, and other infrastructure to curb greenhouse gas emissions.

绿色能源激励措施的一部分包括电动汽车税收抵免. The credit provides a refundable income tax credit of up to $8,500 for new qualified plug-in electric drive motor vehicles. 它将适用于成本高达80美元的合格电动汽车,000 for vans, SUVs, and trucks or $55,000 for other vehicles. 为两轮或三轮插入式电动汽车提供最高7500美元的信贷. Additionally, 对符合资格的二手电动汽车和某些电动自行车将提供较小的信贷.

For taxpayers with AGI over $500,000 (married filing jointly) or $250,000 (single), the credit would phase out.

该法案鼓励对清洁能源技术开发进行气候友好型投资, manufacturing, and the supply chain.

Limitation of excess business losses

该法案将永久限制非企业纳税人的超额损失.

Small business stock and high-income taxpayers

该法案还允许,如果纳税人是一个信托机构或遗产,或者纳税人的AGI超过400美元,将75%和100%的股票销售收益排除在外,000.

Expanding wash-sale rules

The bill would make commodities, foreign currencies, 以及受洗卖规则约束的加密资产,该规则规定,如果一项投资以亏损方式出售,然后在30天内回购, the initial loss cannot be claimed for tax purposes.

外国衍生无形收入(FDII)的扣除额将从37项降低.5% to 24.8%. 它还将把全球无形低税收入(GILTI)扣除的适用百分比从50%改变为28.5%. 该法案还将允许在确定净经营损失扣减时考虑FDII扣减.

Foreign tax credit limitation

为了按国别和应税单位申请外国税收抵免限制, 应税单位现在将包括纳税人公司本身, 纳税人为股东的外国公司, interests held by the taxpayer in a passthrough entity, and any branch of the taxpayer. 该法案还将废除外国税收抵免的附带条款,并适用于12月12日之后的课税年度. 31, 2022.

Modification of base-erosion and anti-abuse tax

该法案将修改基础侵蚀和防止滥用税,逐步提高适用的百分比如下:10%到12.5% in 2023; 15% in 2024; and 18% after 2024. 如果他们的实际外国税率至少为15%(2024年后为18%), 数额将不受基础侵蚀和反滥用税的影响.