了解更多关于2024年美国家庭和工人税收减免法案的建议，以及该法案中包含的亮点.
On January 16, 2024, 美国参议院财政委员会和众议院筹款委员会网站, Senate Finance Committee Chairman Ron Wyden (D-Ore.) and House Ways and Means Committee Chairman Jason Smith (R-Mo.) jointly announced “a commonsense, bipartisan, 促进工薪家庭财政安全的两院制税收框架, boosts growth and American competitiveness, and strengthens communities and Main Street businesses.”
The plan, 《bet9平台游戏》(以下简称《bet9平台游戏》), 一般建议恢复过期的商业优惠，增加低收入家庭的儿童税收抵免(但也包括救灾规定和其他税收减免措施). 国会希望在未来几周内(在1月29日之前)推动国会通过大约800亿美元的减税计划, 2024 start of tax season) with parts of the bill being retroactive. 商定的框架提议，通过切断1月31日之后提交的新冠疫情时期员工保留信贷计划的新申请来支付税收减免, 2024.
THE ACT HIGHLIGHTS
Supports Working Families with an Enhanced Child Tax Credit
- 扩大儿童税收抵免:2023年逐步增加儿童税收抵免的可退还部分, 2024, and 2025.
- Eliminates the penalty for larger families, 允许有多个孩子的家庭逐步享受儿童税收抵免.
- Provides a one-year income lookback, 为纳税人在2024年或2025年使用当前或前一年的收入计算儿童税收抵免创造灵活性.
- Indexes the tax credit for inflation starting in 2024.
Expands Innovation and Competitiveness with Pro-Growth Economic Policies
- Retroactively allows an immediate deduction for research & development (R&D)支出，允许各种规模的企业立即扣除他们在美国的成本.S.-based R&D investments. 该法案推迟了，而不是取消了，对美国资产的资本化和摊销的要求.S. based R&D until 2026. The provision does not change current requirements for non-U.S. based research activities.
- 通过允许在2025年调整后的应税收入计算中扣除折旧和摊销，追溯性地扩大了扣除业务利息费用的能力. The provision for 2022 and 2023 is elective.
- Provides for full and immediate expensing for investments in machines, equipment, 将100%的奖金折旧条款普遍延长至2025年，并从2024年开始增加第179条的费用补贴.
Increases Global Competitiveness
- Provides relief for the current double taxation on U.S. – Taiwan cross-border investment.
Provides Disaster Relief
- 延长以前的规则，合格的灾害相关的个人伤亡损失, 包括取消意外伤亡损失必须超过调整后总收入(AGI)的10%才有资格获得扣除的规定, requiring losses to exceed $500 per casualty in order to be deductible, 允许纳税人申请伤亡损失扣除额“超过限额”,” i.e., without itemizing their deductions.
- 规定从总收入中不包括支付某些野火和东巴勒斯坦造成的损失或损害, Ohio train derailment.
Targets Affordable Housing
- Restores the Low-Income Housing Tax Credit ceiling to 12.5% from 9% for calendar years 2023 through 2025.
- Reduces tax-exempt bond financing requirements.
Ends the Employee Retention Tax Credit Program
- 将新冠疫情时期员工保留税收抵免计划下的申请截止日期提前至1月31日, 2024.
一些政客所提倡的提案中遗漏了一项重要措施，即提高州和地方税收减免限额. The deduction is currently limited to $10,000.
Finally, 目前形式的框架所包含的立法提案不能保证能在参众两院都获得通过, let alone be signed by the President.
We will continue to monitor the situation closely, 一旦任何条款成为法律，提供有关适当行动的状态更新和见解.
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