Tax Reform Framework出炉# Stock
m*a
1 楼
几个重点:
Individual
- doubling standard deduction to $24,000 for married filing jointly (12,000
for single)
- three tax brackets 12% 25% 35%
- repealing AMT
- eliminating itemized deductions except home mortgage interest and
charitable contributions
- repealing death tax and generation-skipping transfer tax
Corporate
- 25% max tax rate for small businesses (proprietorship/partnership/s corp)
- reducing corporate tax rate to 20% (c corp)
- expensing capital investments
- tax exemption for dividends from foreign subsidiaries
- taxing at a reduced rate on foreign profits of US multinational corp
https://www.speaker.gov/sites/speaker.house.gov/files/Tax%20Framework.pdf
Individual
- doubling standard deduction to $24,000 for married filing jointly (12,000
for single)
- three tax brackets 12% 25% 35%
- repealing AMT
- eliminating itemized deductions except home mortgage interest and
charitable contributions
- repealing death tax and generation-skipping transfer tax
Corporate
- 25% max tax rate for small businesses (proprietorship/partnership/s corp)
- reducing corporate tax rate to 20% (c corp)
- expensing capital investments
- tax exemption for dividends from foreign subsidiaries
- taxing at a reduced rate on foreign profits of US multinational corp
https://www.speaker.gov/sites/speaker.house.gov/files/Tax%20Framework.pdf