The One Big Beautiful Bill, a bill being considered in Congress, primarily aims to make permanent many of the tax cuts from the 2017 Tax Cuts and Jobs Act (TCJA). It also proposes new tax breaks, such as no tax on tips and an additional deduction for older filers, alongside incentives for domestic manufacturing. The bill also includes provisions for new Trump Savings Accounts for newborns. Key Details of the Tax Cuts: Permanent Extension of TCJA Provisions: The bill seeks to make permanent the lower tax brackets, higher standard deductions, and other provisions of the 2017 Tax Cuts and Jobs Act. SALT Deduction Cap Increase: The state and local tax (SALT) deduction cap, currently at $10,000, would be increased to $40,000. No Tax on Tips: The bill proposes eliminating taxes on tips. Additional Deductions for Seniors: An additional deduction for many older tax filers is included. Incentives for Domestic Manufacturing: The bill aims to encourage domestic manufacturing with lower taxes and an auto loan deduction for US-made vehicles. Trump Savings Accounts: The bill introduces new accounts for newborns, allowing tax-free growth and withdrawals at age 18 for qualified expenses.
“大美丽法案”（Tax Cuts and Jobs Act, 简称TCJA）是2017年底美国通过的大规模减税法案，由时任总统特朗普签署生效。这个法案确实在总体上给大多数纳税人减税，但高收入人群获得的减税比例更高。以下是一些具体细节，按收入等级划分来说明这个“多富的人”到底有多富，以及减税幅度。 🔹 收入水平 vs 减税效果（2025年前） 美国税收政策中心（Tax Policy Center） 和**国会预算办公室（CBO）**的研究数据如下（2018年分析，TCJA刚实施）： 收入百分位（约对应年收入）年均税收减免额（估算）税收减免比例备注底层 20%（<$25,000）~$60~0.4%很少缴联邦所得税，本来就税负低中间 20%（~$49K–$86K）~$930~1.6%实际减税幅度中等偏小前10%（>$150K）~$2,600–$51,0002.2–3.4%收入越高，减税金额越大前1%（>$730,000）~$50,000+~3.4%可观减税，来源于高额资本收益税下调、公司税率下调等前0.1%（>$3.5M）~$190,000+~2.7–4%通过各种项目大幅受益
🔹 为什么富人减税多？ 公司税从35%降到21%：富人拥有大比例公司股份或企业资产，减税直接增加他们的资本收益。 遗产税减免门槛提高：从约$5.5M/人提高到$11M+/人，极富家庭直接受益。 通过公司收入（pass-through）减税：合伙企业、小企业主可以享受20%收入免税，这些结构常为高收入者使用。 顶级边际税率降低：从39.6%降到37%，直接减少高收入工资税负。 限制州税和地产税扣除（SALT cap）：对一些富人是惩罚（特别是纽约、加州），但整体仍受益。 🔸 与不减税时的比较 假设一个年收入： $50,000 的家庭 2017年：大约缴$4,000 2018年后：减税 ~$930 所得税降低比例约23% $1,000,000 的家庭 2017年：大约缴$330,000 2018年后：减税 ~$50,000 所得税降低比例约15%，但金额多出几十倍 → 低收入者减税比例稍高，但金额微小；高收入者减税比例略低但金额庞大 🔹 2025年之后会怎样？ 大多数个人税收减免将在2025年底自动失效，而企业减税是永久性的。这意味着： 中低收入者减税只是暂时的 富人，尤其是拥有企业的人，获得的是长期或永久减税
Key Details of the Tax Cuts: Permanent Extension of TCJA Provisions: The bill seeks to make permanent the lower tax brackets, higher standard deductions, and other provisions of the 2017 Tax Cuts and Jobs Act. SALT Deduction Cap Increase: The state and local tax (SALT) deduction cap, currently at $10,000, would be increased to $40,000. No Tax on Tips: The bill proposes eliminating taxes on tips. Additional Deductions for Seniors: An additional deduction for many older tax filers is included. Incentives for Domestic Manufacturing: The bill aims to encourage domestic manufacturing with lower taxes and an auto loan deduction for US-made vehicles. Trump Savings Accounts: The bill introduces new accounts for newborns, allowing tax-free growth and withdrawals at age 18 for qualified expenses.