Name: 稅改。共和黨最終的稅收法案 (Tax Reform: The Final Republican Tax Bill)
Uploaded: 2021-01-14T07:12:44.000Z
Duration: 2 min 34 s

Party leaders in the House and Senate have reconciled their two tax bills.

眾議院以及參議院的政黨領袖們已經在稅改法案上達到共識

This information is changing hourly, daily,

每一小時、每一天，這個消息都在改變，

進階形容詞比較級句型

so we want to get to you this as... as quickly as we could.

所以我們希望能夠盡快為大家更新最新資訊

Some of this information by the time you watch this could be outdated,

可能在你們觀看這支影片時，部分的資訊已經過時，

because lawmakers are actually writing a lot as we speak.

因為在我們講話的同時，國會議員們也在寫個不停

But here's what we know as of today, that the House and Senate have reconciled their bills.

不過以下這些是我們今天得知的消息，眾議院與參議院已經在法案上達成共識

They're gonna try to vote on this collectively by Christmas,

他們將會集體在聖誕節的時候針對這個法案進行投票

and if they do, if they pass it and President Trump signs it, we will have a new tax law for 2018.

如果他們這麼做，如果他們通過了這項法案、且川普總統在上面簽名的話， 2018 年將會誕生新的稅法

So to give you some of the finer points in this, let's start with individual taxes.

所以為了要跟你們更詳細地介紹法案部分內容，讓我們先從個人稅開始看起

Individual taxes: the highest rates 39.6% that will actually go down to 37% in this new negotiated bill.

個人稅：最高稅率 39.6% 將會在這項新協商過後的法案中調降至 37%

A second thing is state and local income taxes.

再者，則是國家及地方的所得稅

A lot of people have been talking about this.

So there's going to be a $10,000 dollar cap on a combination of property taxes and state and local taxes.

所以在財產稅以及國家和地方所得稅的總和上，將會有一個 10,000 美元的稅收上限

Before you may recall, that there was... you can only deduct up to ten thousand dollars of property taxes.

原本的情況是，你只能夠在財產稅上擁有至多 10,000 美元的減免

Now they'll let you do any combination to get to ten thousand dollars.

現在他們讓你自由組合，來達到 10,000 美元的上限

Mortgage interest, currently you can deduct interest on a million dollar loan that would go down to $750,000 dollars.

在抵押利息方面，目前你可以在借貸超過一百萬美元的情況下得到減免，現在這個金額將調降至 750,000 美元

We don't know what the effective date on that would be, whether that would be before January 1st or at January 1st.

我們不確定這項法案會從什麼時候開始生效，可能是 1 月 1 號之前，也有可能是當天

The Obamacare mandate to have health insurance would be repealed.

要求每個人都必須保健康保險的歐巴馬健保案將會被廢除

In other words, you don't need to have health insurance.

換句話說，你不一定要保健保了

Currently you get penalized if you don't.

目前的情況是，如果你不保健保，將會被罰錢

And there's a few items that would actually stay in the law like medical deductions.

事實上，其中有幾項法規將會被保留，像是醫療費用扣除等等

So if you're a senior in assisted living or long-term care,

所以如果你是住在支援性住宅或接受長期照護的年長者，

those expenses would be tax deductible still, so that's good news.

這些費用將會是免稅的，所以這是個好消息

And then finally, if you're a student, student loan interest would still be deductible.

最後，如果你是學生，學貸利息仍將能夠抵稅

And if you're a graduate student receiving a graduate school tuition waiver, that would still remain tax-free.

而如果你是碩士或博士生，且正在接受學費減免，這也會繼續維持免稅

Alternative minimum tax would remain, but they're going to try to write in exemptions for

最低稅負制仍將存續，但他們將豁免一部份的人

if you're a single person, if your incomes under five hundred thousand dollars,

如果你單身且你的收入低於 500 美元，

you wouldn't have alt AMT and a million dollars for a married taxpayer.

或者如果你已婚，且收入低於百萬美元，你就不會適用於最低稅負制，

And then finally on corporate taxpayers, the corporate rate would be 21%.

最後，針對公司稅的部分，稅率將會是 21%

You may remember the current rates thirty five percent,

both bills brought it down to twenty, they raised it to twenty one percent.

參眾議院兩邊的稅改法案都將其調降至 20% 以下，最終他們協調調升至 21%

And finally passed through or small businesses,

最後還有穿透課稅跟小規模納稅人的部分，

their tax would be the regular rate but they would have 20% of their income tax free.

他們的稅率不會調整，但他們的所得稅將會有 20% 的減免

If you'd like more information you can always go to purefinancial.com.

如果你想知道更多資訊，隨時都能上 purefinancial.com 查看

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稅改。共和黨最終的稅收法案 (Tax Reform: The Final Republican Tax Bill)

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