拜登总统公布了2025财年的预算提案, 包括影响企业和个人纳税人的众多税收规定. 尽管这些条款中的大多数几乎没有实现的机会，但在美国退出欧盟期间.S. House of Representatives remains controlled by the Republican Party, 他们可能会根据11月选举的结果获得新的生命. Here’s an overview of the major tax proposals included in the budget.
Business Tax Provisions
预算提案包括许多可能影响企业税收前景的变化, several of which Biden has previously endorsed. Among the most notable:
Corporate tax rates. Under this proposal, the tax rate for C corporations 将从21%提高到28%——仍然低于《葡京会手机app下载》(TCJA)之前35%的税率。. 有效的全球无形低税收入(GILTI)税率将提高到14%, 其他拟议的变化将进一步将有效的GILTI税率提高到21%. 企业替代性最低税率将从15%提高到21%.
Executive compensation. 拜登建议将目前对某些上市C类公司高管超过100万美元薪酬的扣除限制扩大到私营C类公司. 一项新的汇总规则将把受控集团的所有成员视为单一雇主，以确定受保高管.
Excess business loss (EBL) limitation. 下 Tax Cuts 和 Jobs Act, 非企业纳税人只能用他们的业务损失来抵消与业务相关的收入或收益, plus there’s an inflation-adjusted threshold (for 2024, $305,000 or $610,000 if filing jointly). 该提案将使这一限制永久化，并将从上一年结转的EBLs视为当年的业务损失，而不是作为净经营损失扣除.
Stock buyback excise tax. 的 Inflation Reduction Act (IRA) 在公司回购股票时，对公平市场价值征收1%的消费税，以减少回购和股息的税收待遇差异. 的 proposal would quadruple the tax to 4%. 它还将把税收扩大到公司的某些附属公司收购适用的外国公司.
Like-kind exchanges. 某些不动产的所有者可以将该不动产交换为“同类”不动产时的应纳税收益推迟.“这项建议允许延后利得的总额不超过500美元,每年向每位纳税人(联合申报人为100万美元)征收1万美元，用于不动产类交易. (Other types of assets wouldn’t be eligible.超过同类利得的部分，在纳税人转让不动产当年确认.
Individual Tax Provisions
拜登继续承诺，他不会对收入低于400美元的申报人增税,但反对为年收入超过这个数字的人延长减税. Among other things, his budget proposal would affect:
税率. 该提案将恢复收入超过400美元的单一申报者的最高个人边际所得税率,000 ($450,000 for joint filers) to the pre-TCJA rate of 39.6%.
Net investment income tax (NIIT). 的 NIIT on income over $400,000美元将包括所有未被NIIT或自雇税覆盖的业务收入. 预算还将增加额外的医疗保险税率(收入超过400美元),000) 和 the NIIT rate (on investment income above $400,000) to 5%.
Capital gains taxes. 应税收入超过100万美元的个人将按普通所得税率缴纳资本利得税, up from the current highest capital gains rate of 20%. 也, unrealized gains at death would be taxed, 可获500万元豁免(已婚夫妇可获1,000万元豁免).
Child Tax Credit (CTC). 的 proposal would boost the maximum per-child credit — to $3,600 for qualifying children under age six 和 $3,所有其他符合条件的儿童都可以获得1000英镑的补贴，并将最高年龄提高到17岁, through 2025. It also would implement an advance monthly payment program, 建立一个“推定资格”的概念，并永久全额退还CTC.
Premium tax credits (PTCs). 拜登将使美国国税局扩大对家庭收入超过联邦贫困线400%的纳税人的医疗保险补贴成为永久性的, 以及减少家庭收入的数额，而家庭收入必须有资格获得ptc.
Gift 和 estate taxes. 的 proposal would close several gift 和 estate tax loopholes that help the wealthy reduce their taxes. For example, 某些转让将受到新的年度赠与税豁免的限制, whereby a donor’s transfers that exceed a total of $50,无论赠予每个受赠人的赠予总额是否不超过年度赠予免税额($18,000 per recipient in 2024).
Tax Changes Are Coming One Way or Another
Even if none of these provisions are enacted as proposed, new legislation addressing taxes is likely in the next year or two. 事实上, absent congressional action, many significant TCJA provisions are scheduled to expire after 2025. 广泛的税收辩论和谈判可能很快就会成为焦点. Turn to us for the latest developments.
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