大而美法案 – 收入高一点的影响

by Cindy Yu, CPA/CFP, Partner of CINDIE & EliteCPA http://www.cindiecpa.com http://www.elitecpapc.com

The OBBBA aims to make several Tax Cuts and Jobs Act (TCJA) provisions permanent and introduces new deductions and adjusted thresholds, while also ending certain energy-related tax credits. For high-income earners, the focus remains on navigating complex deduction limitations and understanding bracket adjustments.

1. Income Inclusion:

• Foreign Earned Income Exclusion: The maximum exclusion amount is adjusted annually for inflation. For 2025, it remains $126,500. This can be significant for clients with international income.
• Net Investment Income Tax (NIIT): The 3.8% NIIT on investment income remains for individuals with Modified Adjusted Gross Income (MAGI) above $200,000 (Single) or $250,000 (Married Filing Jointly).

2. Deduction Changes (Increase, Decrease, or Demolish):

• Standard Deduction: Permanently extended at higher levels from TCJA.
  • 2025 Standard Deduction Amounts:
    • Single/Married Filing Separately: $15,750 (up from $14,600 in 2024)
    • Married Filing Jointly/Qualifying Widow(er): $31,500 (up from $29,200 in 2024)
    • Head of Household: $23,625 (up from $21,900 in 2024)
  • Additional Standard Deduction (Seniors): A new extra deduction of $6,000 per senior (age 65+) is available from 2025-2028 ($12,000 for qualified couples), phasing out at $75K MAGI (single) and $150K (joint). This is in addition to the existing additional standard deduction for age/blindness ($2,000 for single/HOH, $1,600 for MFJ/MFS per qualifying individual in 2025).
• State and Local Tax (SALT) Deduction Cap: Temporarily raised to $40,000 (from $10,000) for taxpayers earning under $500,000, through 2029. This provides increased deductibility for high earners in high-tax states, though the phase-out begins at $500,000 MAGI (single) and $600,000 (joint).
• New Deductions (2025-2028):
  • Qualified Tip Income: Up to $25,000 deduction per filer, phasing out at $150K MAGI (single) and $300K (joint).
  • Overtime Pay: Capped at $12,500 (single) / $25,000 (joint), with the same phase-outs as tip income.
  • Auto Loan Interest: Up to $10,000 per year for interest on loans for U.S.-assembled vehicles taken after 2024, phasing out at $100K/$200K income.
  • Charitable Contributions (Non-Itemizers): A new above-the-line deduction of $150 (single) / $300 (married) for those not itemizing.
• Qualified Business Income (QBI) Deduction (Section 199A): Permanently extended and expanded to 23% (from 20%) for pass-through business income. Rules limiting the deduction for high-income taxpayers have been eased.
• Personal Exemptions: Permanently repealed (were scheduled to return in 2026).
• Mortgage Interest Deduction: The limitation on mortgage interest indebtedness allowed for the deduction remains at $750,000 (permanently extended).

3. Lost Tax Credits and Additional Tax Credits:

• Lost/Expiring Credits (Effective after December 31, 2025):
  • Residential Clean Energy Credit (e.g., solar panels, wind, geothermal, battery storage systems)
  • Energy-Efficient Home Improvement Credit
  • New Energy Efficient Home Credit
  • Investment Tax Credit for Solar & Wind
• Child Tax Credit (CTC): Permanently extends the $2,000 per child credit amount. Also, provides a temporary $500 per child boost (max $2,500) from 2025-2028. The refundable amount (currently $1,700 per child) is permanently extended and adjusted for inflation. Phase-out remains at $200,000 (single) and $400,000 (married).
• Earned Income Tax Credit (EITC): Income limits and maximum credit amounts are adjusted annually for inflation. While primarily benefiting lower and moderate-income taxpayers, some higher earners may still qualify for a partial credit depending on dependents and specific income levels.

4. Tax Rate Changes:

• Permanent TCJA Brackets: The current federal income tax rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) are made permanent for 2025 and future years. This avoids the scheduled reversion to higher pre-TCJA rates.
• Inflation Adjustment: Tax brackets are adjusted annually for inflation. The IRS will announce the exact 2026 inflation-adjusted income ranges later this year.
• Alternative Minimum Tax (AMT): Higher AMT exemption amounts and thresholds are permanently extended, reducing the likelihood of high-income taxpayers being subject to AMT.

5. Example of Taxable Income of $300,000 (Married Filing Jointly – 2025):

• Assumptions:
  • Married Filing Jointly
  • Taxable Income: $300,000
  • No unusual deductions or credits beyond standard calculation for illustration
  • No children
  • Under 65 and not blind
  • No new specific deductions (tip, overtime, auto loan) to simplify
• 2025 Marginal Tax Brackets (Married Filing Jointly):
  • 10%: $0 to $23,850
  • 12%: $23,851 to $96,950
  • 22%: $96,951 to $206,700
  • 24%: $206,701 to $340,100
• Tax Calculation for $300,000 Taxable Income (MFJ):
  • 10% Bracket: $23,850 * 0.10 = $2,385.00
  • 12% Bracket: ($96,950 – $23,850) * 0.12 = $73,100 * 0.12 = $8,772.00
  • 22% Bracket: ($206,700 – $96,950) * 0.22 = $109,750 * 0.22 = $24,145.00
  • 24% Bracket: ($300,000 – $206,700) * 0.24 = $93,300 * 0.24 = $22,392.00
  • Effective Tax Rate: ($57,694.00 / $300,000) * 100% = 19.23%

Disclaimer: This is a simplified summary. Individual tax situations vary greatly. Clients should consult with their tax professional for personalized advice based on their specific financial circumstances. Tax laws are subject to change.

新法案引入了新的扣除额和调整后的门槛，同时终止了某些能源相关的税收抵免。对于高收入者，重点仍然是了解复杂的扣除额限制和税级调整。

1. 收入：

• 海外收入免税额：最高免税额每年根据通货膨胀率进行调整。2025 年，最高免税额仍为 126,500 美元。这对于拥有国际收入的客户来说意义重大。
• 净投资所得税 (NIIT)：对于调整后总收入 (MAGI) 超过 200,000 美元（单身）或 250,000 美元（已婚联合申报）的个人，投资收入仍需缴纳 3.8% 的 NIIT。

2. 扣除额变化（增加、减少或取消）：

标准扣除额：从 TCJA 开始，永久延长至更高水平。

2025 年标准扣除额：

• 单身/已婚分开申报：15,750 美元（2024 年为 14,600 美元）
• 已婚联合申报/符合条件的丧偶者：31,500 美元（2024 年为 29,200 美元）
• 户主：23,625 美元（2024 年为 21,900 美元）
• 额外标准扣除额（老年人）：2025 年至 2028 年期间，每位老年人（65 岁以上）可享受 6,000 美元的额外扣除额（符合条件的夫妇为 12,000 美元），单身 MAGI 达到 7.5 万美元，联合申报 MAGI 达到 15 万美元时，将逐步取消。这是对现有年龄/失明额外标准扣除额的补充（2025年，每位符合条件的个人，单身/HOH 为 2,000 美元，MFJ/MFS 为 1,600 美元）。
• 州和地方税 (SALT) 扣除上限：对于收入低于 500,000 美元的纳税人，暂时提高至 40,000 美元（从 10,000 美元起），直至 2029 年。这为高税州的高收入者提供了更高的扣除额，但从 500,000 美元的 MAGI（单身）和 600,000 美元的 MAGI（夫妻双方）开始逐步取消。

新的扣除额（2025-2028）：

• 合格小费收入：每位申报人最高可扣除 25,000 美元，从 150,000 美元的 MAGI（单身）和 300,000 美元的 MAGI（夫妻双方）开始逐步取消。
• 加班费：最高抵扣额为 12,500 美元（单身）/ 25,000 美元（夫妻双方），与小费收入相同，逐步取消。
• 汽车贷款利息：2024 年后购买美国组装汽车的贷款利息，每年最高抵扣额为 10,000 美元，收入达到 10 万/20 万美元时逐步取消。
• 慈善捐款（非逐项申报者）：新增一项高于标准的抵扣额，对于未逐项申报者，单身人士可抵扣 150 美元，已婚人士可抵扣 300 美元。
• 合格商业收入 (QBI) 抵扣（第 199A 条）：永久延长，并将直通商业收入的抵扣率从 20% 提高至 23%。限制高收入纳税人抵扣的规定已放宽。
• 个人免税额：永久废除（原定于 2026 年恢复）。
• 抵押贷款利息抵免：允许抵免的抵押贷款利息债务限额仍为 75 万美元（永久延长）。

3. 已失效的税收抵免和额外税收抵免：

已失效/到期的抵免（2025 年 12 月 31 日后生效）：

• 住宅清洁能源抵免（例如，太阳能电池板、风能、地热能、电池储能系统）
• 节能家居改造抵免
• 新型节能住宅抵免
• 太阳能和风能投资税收抵免
• 儿童税收抵免 (CTC)：永久延长每名儿童 2,000 美元的抵免额度。此外，在 2025 年至 2028 年期间，每名儿童提供 500 美元的临时补助（最高 2,500 美元）。可退还的金额（目前为每名儿童 1,700 美元）将永久延长，并根据通货膨胀进行调整。逐步取消的门槛仍为 20 万美元（单身）和 40 万美元（已婚）。
• 劳动所得税抵免 (EITC)：收入限额和最高抵免额每年根据通货膨胀进行调整。虽然主要惠及低收入和中等收入纳税人，但部分高收入者仍可能有资格获得部分抵免，具体取决于受抚养人的情况和具体收入水平。

4. 税率变化：

• 永久性 TCJA 税级：现行联邦所得税税率（10%、12%、22%、24%、32%、35% 和 37%）将在 2025 年及以后永久生效。这避免了按计划恢复到 TCJA 生效前的较高税率。
• 通货膨胀调整：税级每年根据通货膨胀进行调整。美国国税局 (IRS) 将于今年晚些时候公布 2026 年经通货膨胀调整后的具体收入范围。
• 替代性最低税 (AMT)：更高的 AMT 免税额和起征点将永久延长，从而降低高收入纳税人缴纳 AMT 的可能性。

5. 30万美元应税收入示例（夫妻联合申报 – 2025年）：

假设：

• 夫妻联合申报
• 应税收入：30万美元
• 除标准计算外，无特殊扣除或抵免
• 无子女
• 未满65岁且非盲人
• 无新的特定扣除项目（例如小费、加班费、汽车贷款）以简化计算

2025年边际税率（夫妻联合申报）：

• 10%：0美元至23,850美元
• 12%：23,851美元至96,950美元
• 22%：96,951美元至206,700美元
• 24%：206,701美元至340,100美元

30万美元应税收入（MFJ）的税务计算：

• 10%税率： $23,850 * 0.10 = $2,385.00
• 12% 税率：$96,950 – $23,850) * 0.12 = $73,100 * 0.12 = $8,772.00
• 22% 税率：$206,700 – $96,950) * 0.22 = $109,750 * 0.22 = $24,145.00
• 24% 税率：$300,000 – $206,700) * 0.24 = $93,300 * 0.24 = $22,392.00
• 有效税率：（$57,694.00 / $300,000）* 100% = 19.23%