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税 Proposals from the Ways and Means Committee Released on 9月13日, 2021

The long-anticipated tax proposals from the Ways and Means Committee in the House of Representatives were released on Monday, 9月13日, 2021.  在这个时候, these are just proposals and must make it through the full legislative process to become law.  按照目前的起草, some of the proposals would become effective before the end of the year, including the date of introduction of the legislation (noted as 9月13日, 对一些规定和其他规定的颁布日期. 因为这个原因, these tax proposals should be taken into consideration when making business and personal financial decisions currently.

这项立法提案有800多页, 所以这个总结只是为了涵盖其中的一些要点.

业务的建议
  • Reintroduce a graduated rate structure for corporate income tax with a top rate of 26.5%. 前400美元的税率为18%,应纳税所得额, 5美元以下的应纳税收入为21%,000,000, 和26.超过5,000,000美元的应纳税收入的5%. 应纳税所得额超过10美元之公司,000,000, 没有升学率的好处吗.
  • Delay the requirement to capitalize research and development expenditures until 2026. The requirement to capitalize and amortize these expenditures rather than currently deducting them was put in place by the 税 Cuts and Jobs Act and is currently scheduled to become effective 12月31日后开始的纳税年度, 2021.
  • 修改了各种各样的美国税收规则.S. 国际所得税, 包括规则的改变, 计算, 以及GILTI的适用税率, 部分F, FDII, 击败, 国外税收抵免利用, 以及为跨国企业减免利息.
  • Acceleration to 2022 of the expanded limitation on deduction of executive compensation exceeding $1,000,对于上市公司来说,每年是5万美元. 这些规则原定于2026年12月31日之后生效.
  • Substantial tightening of the rules for carried interest under §1061, including an increase in the required holding period to receive long term capital gain treatment from three years to five years, expanded applicability of the rule to include all income that is subject to tax at the capital gain rate (including qualified dividend income and §1231 gain), and other changes intended to prevent avoidance of the holding period rules.
  • Modification of the §163(j) business interest deduction limitation to apply at the partner or S-corporation shareholder level rather than at the passthrough entity level, and limitation of the disallowed business interest expense carryforward to five years rather than indefinitely.
  • Creation of significant new and expanded tax incentives for renewable energy,包括某些税收抵免的可退款选项
个人所得税建议
  • Increase the top rate on capital gains and qualified dividends from 20% to 25%.  This rate increase is effective for calendar year 2021 but would only apply to dividends received and capital gain transactions occurring after 9月13日, 2021.  There is an exception for transactions that are subject to a binding contract on or before 9月13日, 未被修改为按20%的低税率征税.
  • 限制合格小企业股票75%和100%排除 to taxpayers with adjusted gross income (AGI) of less than $400,000.  无论AGI如何,50%的排除仍然适用.  This change would apply to sales and exchanges on or after 9月13日, 2021.
  • 将最高边际所得税税率从37%提高到39.6% 并将其适用的门槛从628美元降低,300美元用于婚姻共同申请(MFJ)和523美元,600美元到450美元不等,000英镑(南非法郎)和400美元,自12月31日起的纳税年度有效, 2021.
  • 3 .收入的扩大取决于.8%净投资所得税 to all income from passthroughs regardless of active participation for taxpayers with income greater than $400,000(单人)和500美元,000 (MFJ) and for estates and trusts effective 12月31日后开始的纳税年度, 2021.
  • 限制合格业务收入扣除(§199A) to $400,000(单), $500,000 (MFJ), $250,婚姻分开申报(MFS) $ 000和$10,000 for estates and trusts effective for years beginning after December 31, 2021.
  • Make permanent the disallowance of Excess Business Losses over $500,000 12月31日后开始的纳税年度, 2020 and treat carryover business loss as part of the subsequent year business losses instead of a net operating loss.
  • Create a 3% tax surcharge on modified adjusted gross income over $5,000,000 for all individual taxpayers ($2,500,000 for MFS) and $100,000 for estates and trusts.
  • 延长儿童税的每月预付 到2025年12月31日.
联邦遗产和赠与税建议
  • 将赠与税和遗产税的统一抵免减少到5美元,000,000 increased for inflation effective for gifts and estates of decedents after December 31, 2021.
  • Increase the estate tax valuation reduction for certain real property used in farming or other trades or business from $750,000 to $11,700,12月31日之后去世的死者为1万, 2021.
  • Change the estate and gift taxation of grantor trusts and sales to grantor trust on or after the date of enactment.
  • Change the valuation rules for gifts of nonbusiness assets effective for gifts made after the date of enactment.
退休计划的建议
  • Prohibit the contribution of assets to certain retirement plans if the value of the plans owned by the taxpayer exceeds $10 million and create a new minimum required distribution if the value of assets in IRA, Roth IRA and defined contribution accounts exceed $10 million and taxable income is over $400,000(单人)和450美元,自12月31日起的纳税年度有效, 2021. 另外, distributions from Roth IRAs and designated Roth accounts in defined contribution plans are required if total retirement plan assets exceed $20 million.
  • 从2021年12月31日起,禁止“后门”Roth贡献.

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