离总统选举还有两周, we wanted to highlight President Trump and Democratic presidential candidate Joe Biden’s 税 plans. The election results could drastically change the 税 rates for both individuals and businesses in the country.
President Trump has not really talked a lot about 税es in his campaign speeches and debates, choosing instead to focus on the economy and policies surrounding Covid-19. 在2016年竞选期间, he touted lowering the corporate 税 rate and simplifying the 税 code. 当选总统后, he worked with Republicans in Congress to pass the 2017 税 Cuts and Jobs Act (TCJA), 它对税法进行了以下修改:
- 将公司税率从38%降至21%
- 废除公司替代性最低税
- 将最高个人所得税率从39级下调.6% to 37%
- Increased the standard deduction and eliminated the personal and dependency exemptions
- 将儿童税收抵免从每个孩子1000美元提高到2000美元
- Increased the alternative minimum 税 (AMT) thresholds for individuals so that most Americans are no longer subject to AMT
- 实施合格营业收入(QBI)扣除, which allows an individual to deduct 20% of domestic qualified business income from an S Corporation, 合伙企业或独资企业
President Trump continues to advocate long-term capital gains 税ed at a maximum 税 rate of 20% . 由于TCJA的通过, President Trump does not have many new 税 proposals in his re-election campaign. 因为TCJA的大部分条款将于2025年到期, 如果再次当选, he would most likely try to make permanent the changes he implemented with the TCJA.
Former Vice President Biden, on the other hand, has very different 税 plans. 如果当选,他希望实施以下改革:
- 将最高税率提高到39.6% for individuals and lower the adjusted gross income to which the highest rate takes effect
- Increase the top marginal income 税 rate on long-term capital gains to 39.年收入超过100万美元的为6%
- Expand the earned income 税 credit and dependent care credit and have a refundable $8,为符合条件的孩子提供1000美元的儿童保育税收抵免,或高达16美元,两个或两个以上的孩子
- Restore the Pease limitation on itemized deductions for 税able incomes above $400,0001
- 将企业所得税税率恢复到28%. 另外, Biden would like to impose a minimum 税 on corporations with book profits of $100 million or more
除上述税收计划外, each candidate has stated his plans for the Affordable Care Act (ACA) put in place by former President Barack Obama in 2010 to extend health insurance coverage to millions of uninsured Americans. President Trump wants to repeal this law, while Joe Biden wants to expand it.
基于以上, President Trump and Democratic presidential candidate Joe Biden have major differences when it comes to 税ation. Hopefully, we will find out soon which direction our 税es will be going. If you have any questions about how a new president will affect your 税 situation, 请联系您的施耐德唐斯税务顾问.
1 Prior to the TCJA, a limitation on itemized deductions took effect at higher income levels. In 2017, it was $318,700 for married filing joint returns and $261,500 for single filers.
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