美國OBBB Act 大而美法案稅改精華

美國OBBB Act 大而美法案稅改精華

自 2025 年 7 月 4 日川普簽署《One Big Beautiful Bill Act》（OBBB Act）後，多項影響個人與中小企業的稅改已陸續實施。我們將逐篇拆解這些條款，協助您掌握稅率變化、扣除新增與節稅策略。

🌟 OBBB Act 稅改精華 — 永久稅率＋新扣除

• 永久稅率：自 2025 年 7 月 4 日起，TCJA 的七級稅率（10%–37%）永久沿用，保留高標準扣除與取消個人免稅額設計。
   
• 2025–2028 年新扣除：
  1. 小費收入扣最多 $25,000
  2. 加班所得扣最多 $12,500（夫妻合報 $25,000）
  3. 車貸利息扣最多 $10,000（限美國組裝新車）
  4. 長者額外扣 $6,000（65 歲以上）
  【適用於標準或列舉扣除】

The U.S. OBBB Act Tax Highlights

Since July 4, 2025, when President Trump signed the One Big Beautiful Bill Act (OBBB Act), key tax reforms for individuals and small-business owners have started rolling out. We’ll break down each provision to help you stay informed and optimize your tax strategy.

🌟 OBBB Act Tax Highlights – Permanent Brackets + New Deductions

• Permanent Tax Rates & Standard Deduction
  Effective July 4, 2025, the Act makes the TCJA’s seven individual income tax brackets (10%–37%) permanent, while keeping the higher standard deduction and removing personal exemptions
   
• New Temporary Deductions (2025–2028):
  1. Tip Income – Deduct up to $25,000
  2. Overtime Pay – Deduct up to $12,500 ($25K joint)
  3. Car Loan Interest – Deduct up to $10,000 for loans on U.S.-assembled new vehicles
  4. Senior Bonus – Additional $6,000 for those aged 65+
  These deductions are available whether you itemize or opt for the standard deduction.