明年的家庭收入分配计划就这么定了

扫描了一下GOP的减税计划，College-education credit还在，似乎少了500。现在的American Opportunity credit是一年2500。没仔细读，看到的数字是2000.

好，我家一个dependent,孩子不合适child-credit。 没有人头exemption后，新计划的24000的std. deduction和现在三个人的Std. deduction+人头exemption相当（12700+3X4050=24850）。算了一下，收入到110K,在减掉24000后，是86000的AGI。这都在新计划的12%的税率之内。考虑到退休后的收入，margin tax rate也是12%，所以，除了拿到公司的match-up必需的401K contribution,明年开始不存401K/403B了。但roth还是值得。考虑到儿子明年上大学，用钱多，不存也好。年底有节余的话，可以考虑买Roth IRA，两老可以放一万多呢。政府有新政策，老百姓就该有新对策。明年的税收计划就这么定了。

作为经典中产，新的税收计划我没有大亏（部分现在交15%的税的收入归到12%的新档），应该是持平或少量亏损。

下面是新减税计划有关education credit的：

‘‘SEC. 25A. AMERICAN OPPORTUNITY TAX CREDIT.
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‘‘(a) I
N
G
ENERAL
.—In the case of an individual,
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there shall be allowed as a credit against the tax imposed
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 by this chapter for the taxable year an amount equal to
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the sum of—
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‘‘(1) 100 percent of so much of the qualified
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tuition and related expenses paid by the taxpayer
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during the taxable year (for education furnished to
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any eligible student for whom an election is in effect
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 under this section for such taxable year during any
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academic period beginning in such taxable year) as
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does not exceed $2,000, plus
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‘‘(2) 25 percent of so much of such expenses so
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paid as exceeds the dollar amount in effect under
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paragraph (1) but does not exceed twice such dollar
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amount

（二0一七年十一月二日）

声明：

我很可能对这句“12 percent: This rate applies to single filers above $12,000, up to $45,000. Married couples are subject to this rate starting at $24,000, up to $90,000.”的理解有误。从别的来源的资料看，收入的前90000，从开始的0-24000是不交税，后面的从24001-90000是12%。这样的话，我得保证拿到手的钱不超过九万。。。401K还得用。。。。

我这里主要是提供一个思考的逻辑。现在还只是提案阶段。每个数字的变化度会影响我的决定。。。