根据 govtrack.us, there have been over 350 tax-related bills introduced in Congress so far during the 118th Congress (2023-2024). Most bills will not make it out of the respective chamber’s committee for debate on the House or Senate floors.
A few bills that have been in the news recently that are of interest to many taxpayers include the following (and have been collectively referred to as the American Families and Jobs Act):
- 为工薪家庭减税法案(H.R. 3936)
- 将标准扣除额重命名为保证扣除额.
- Provides for a new “Guaranteed Deduction Bonus for 2024 and 2025 for taxpayers making less than $400,000 ($200,000美元,300美元,000(户主). 奖金扣除额为4美元,000元作为共同报税及遗属, $3,为户主, and $2,单一纳税人∶000元.
- 小企业就业法案(H.R. 3937)
- 增加了信息报告的阈值要求(通常), 表格1099-MISC和1099-NEC)对某些收款人征收5美元,000 (up from $600) with a similar increase for when backup withholding is required beginning for payments made after 12/31/2023.
- Restores the reporting rule for third-party network transactions retroactive to years after 12/31/2021. 将当前600美元的门槛恢复到20,000美元.
- 修改了§1202合格小企业股票收益的排除. The proposal stratifies the amount of gain that can be deferred to 50% for shares held at least three years, 持有至少4年的股份为75%, 持有至少5年的股票则为100%. 可能更重要的是, §1202规则也适用于“S”公司的股票, 而不仅仅是现行法律规定的C类公司. The cost of this exclusion may be the loss of suspended passive activity losses from the complete disposition of an activity. The new rules would generally apply to stock acquired after the date of enactment (so current S corporation owners will not benefit from this provision).
- Increases Section 179 Expense in limitations on expensing of depreciable business assets beginning in 2024 to $2,500,000美元比1美元,160,到2023年,将逐步淘汰的门槛提高到4美元,000,000美元与2美元相比,280,2023年是1000万.
- Establishes new set of special rules (adds new §1400Z-3) for capital gains invested in “Rural Opportunity Zones” similar to the Qualified Opportunity Zone rules established by 2017’s Tax Cuts and Jobs Act. Provides for both deferral of current gains and permanent exclusion of future gains.
- Adds new detailed reporting requirements (adds new §6039K) for qualified opportunity funds and qualified rural opportunity funds.
- 《美国制造法案.R. 3938)
- Combines the temporary deferral of three revenue-raising business provisions from the Tax Cuts and Jobs Act with the repeal of certain key items from the Inflation Reduction Act of 2022.
- Repeals or modifies a number Inflation Reduction Act credits for the period after June 9, 2023.
- 废除清洁电力生产信贷.
- 废除清洁电力投资信贷.
- 修改清洁车辆信用.
- 废除以前拥有的清洁车辆的信用.
- 废除对合格商用清洁车辆的信贷
- 研究和发展第174条-本质上, temporarily suspends the required capitalization and amortization of research and development costs through lengthy legislative language and returns the rules to pre-2022 deductibility.
- Business Interest Deduction Limitation Section 163(j) – Temporarily extends the limitation on interest using EBITDA to years beginning before 1/1/2026 to tax years after 12/31/2022. An election could be made to apply the EBITDA rule to 2022 tax years (though this may require an amended return in some instances).
- 奖金折旧条款168(k) -将100%的奖金折旧延长至2026年. 2027年和2028年的奖金将降至20%.
其他一些利益法案包括:
- 纳税期限简化法案.R. 3708)
该法案于5月25日由众议员黛比·莱斯科在众议院提出, 亚利桑那州共和党人, 布拉德·施耐德, 伊利诺伊州民主党人. 它将确定个人的估计纳税分期, 企业, 遗产和信托将在每个日历季度结束后15天到期, 这意味着截止日期将是1月的15日, April, 七月(6月15日起), 十月(由九月开始). 该法案得到了美国注册会计师协会和全国税务专业人员协会的支持. -
《工薪家庭税收减免法案》(截至本文发布之日,没有指定编号)
A bill supported by many Democratic senators would make the 2021 expansions of the child tax credit and the earned income tax credit permanent. 建议的法案:-
将儿童税收抵免(CTC)提高到3美元,6至17岁儿童可获000元及3元,0-5岁儿童600美元,并可全额退还.
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每月下发CTC, 提供可靠的金融稳定来源, 因此,家庭可以更好地跟上生活成本.
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Nearly triples the EITC for workers without children and makes the credit available for people starting at age 19 and eliminates the maximum age.
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似乎不太可能, 鉴于参众两院的分裂性质, 这些法案将以目前的形式通过. 更有可能, the provisions contained in the bills will be bargaining chips in any final tax legislation enacted before year-end.
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