川普減稅法案內容
此次的減稅計畫被川普稱為「大而美法案」（The one, big beautiful bill），主要為延續 2017 年的《減稅與就業法案》（Tax Cuts and Jobs Act, TCJA）中內容，包括個人 所得稅 、企業所得稅等。此外，此次減稅法案也提出了全新概念，包括 MAGA 帳戶、健保相關規定、加班費與小費等。我們一起來看看吧！
本次解析個人相關減稅項目
個人所得稅率
●永久實施現有稅率與級距，最高稅率維持 37％
標準與特殊扣除額
●提高單身人士標準扣除額至 1,000 美元；已婚人士至 2,000 美元
●新增扣除額上限，單身人士為 15,000 美元；已婚人士為 30,000 美元
●提高並永久化遺產稅免稅額度，從 500 萬美元至 1,500 萬美元
加班費與小費
●部分工人所得申報可扣除加班費，預計 8,000 萬名工人受惠
●部分工人所得申報可扣除小費，預計 400 萬名工人受惠
兒童與學生減免
●部分家庭對於兒童的稅收減免將從 2,000 美元提高至 2,500 美元
●設立 MAGA 帳戶，政府將為新生兒一次性存入 1,000 美元，親屬也能每年存入最多 5,000 元，直到孩童成年才可使用帳戶內資金
●允許自 SAFE 計畫中用於高等教育的資金自報稅額中扣除
資料來源：減稅法案草案；資料時間：2025/05
註：標準扣除額指納稅人在報稅時可減免部分所得，以降低應繳稅額
有關美國OBBB Act 大而美法案稅改精華可参考我們的文章：美國OBBB Act 大而美法案稅改精華https://www.ustaxproservice.com/blog/obbb-act
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
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(美稅服務有限公司 USTAX Service LLC)
Trump's Tax Cut Bill: Key Provisions Analysis
The latest tax reduction plan, referred to by Trump as "The One, Big Beautiful Bill", primarily extends provisions from the 2017 Tax Cuts and Jobs Act (TCJA), including individual income tax and corporate tax reforms. Additionally, this bill introduces new concepts such as MAGA accounts, healthcare regulations, and provisions regarding overtime pay and tips. Let's examine the details.
Personal Tax Reduction Items. |
Individual Tax Rates
• Permanent extension of current rates and brackets
Top marginal rate remains at 37%
Standard/Special Deductions
• Increased standard deduction:
- Single filers: $1,000
- Married: $2,000• New deduction caps:
- Single: $15,000
- Married: $30,000
• Estate tax exemption permanently raised from $5M to $15M
Overtime Pay & Tips
• Deductible overtime pay for certain workers (80M beneficiaries)
• Deductible tips for service workers (4M beneficiaries)
Child/Student Benefits
• Child tax credit increased from $2,000 to $2,500
• MAGA Accounts:
- $1,000 government deposit for newborns
- Annual family contributions up to $5,000 (locked until adulthood)
• SAFE program funds deductible for higher education
Data Source: Tax Cut Bill Draft (May 2025)
Note: Standard deduction refers to the portion of income exempt from taxation to reduce taxable income.
For the essence of the US OBBB Act tax reform, please refer to our article below：美國OBBB Act 大而美法案稅改精華https://www.ustaxproservice.com/blog/obbb-act
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)