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发帖数: 4507 | 1 直接摘录比较Senate跟House不同的地方
Bloomberg details how the Senate proposal compares with the House version so
far on some key areas, updated throughout the day:
INDIVIDUAL
Income Tax brackets
SENATE BILL: The Senate would include seven individual brackets of 10
percent, 12 percent, 22.5 percent, 25 percent, 32.5 percent, 35 percent and
38.5 percent.
House Bill: For married taxpayers filing jointly: 12 percent: $24,000 to $90
,000; 25 percent: $90,000 to $260,000; 35 percent: $260,000 to $1 million;
39.6 percent: $1 million and up.
State and Local Tax Deductions
SENATE BILL: Eliminates state and local tax deductions for individuals,
according to Senator John Hoeven of North Dakota.
HOUSE BILL: The deduction for state and local income taxes or sales taxes
would be repealed, while the deduction for state and local property taxes
would be capped at $10,000.
Home-Mortgage Interest Deduction
SENATE BILL: Preserve the existing mortgage-interest deduction for home
purchases with up to $1 million of debt.
HOUSE BILL: The home-mortgage interest deduction would be reduced for new
purchases to $500,000 of debt from the current $1 million. The bill would
also limit the deduction to one principal home, ending the break for second
homes.
Standard Deduction
Same.
Medical Expense Deduction
SENATE BILL: Preserve existing medical expense deduction and enhance the
standard deduction for the blind and elderly.
HOUSE BILL: Repeal the medical expense deduction.
Child Tax Credit
SENATE BILL: Expand the credit to $1,650 from $1,000.
HOUSE BILL: Increase the credit to $1,600 per child younger than 17 -- up
from $1,000 -- and includes an additional $300 credit for each parent as
part of a consolidated family tax credit.
Estate Tax
SENATE BILL: Preserve the estate tax while doubling the current $5.49
million exemption for individuals.
HOUSE BILL: The estate tax would end after 2023. Before then, the current $5
.49 million exemption for individuals would be doubled.
BUSINESS
Corporate Tax Cut
SENATE BILL: A corporate tax-rate cut to 20 percent would be delayed by one
year to January 2019, according to GOP Senator Bill Cassidy of Louisiana.
HOUSE BILL: The corporate income tax rate would be a flat 20 percent
starting in 2018. |
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