摘要：Kyle Pomerleauis a senior fellow at the American Enterprise Institute (AEI), where he studies federal tax policy.（Kyle Pomerleau 是
Kyle Pomerleau（凯尔-波默罗）
Kyle Pomerleau is a senior fellow at the American Enterprise Institute (AEI), where he studies federal tax policy.（Kyle Pomerleau 是美国企业研究所(AEI)的高级研究员，主要研究联邦税收政策。）
AEIdeas
May 13, 2025
继 2025 年 5 月 9 日发布 “瘦身”《减税与就业法案》（TCJA）之后，众议院筹款委员会又发布了完整版的《减税与就业法案》（TCJA）延期方案，以进行标注。该法案包含与先前版本相同的条款（略有改动）、特朗普的税收提案以及数十项新的 “抵消 ”和其他税收变化。
永久延长和加强 TCJA 条款
该法案包含永久延长 TCJA 的主要内容：
更低的税率和改革后的税级改革后的家庭福利更高的替代性最低税免税额和逐步取消门槛，更高的遗产税和赠与税免税额限制和废除某些分项扣除（州和地方税 (SALT) 除外）。SALT 扣除上限延长现行法律的 GILTI、FDII 和 BEAT 税率以及对某些 TCJA 条款的少量修改：
所有税级（37% 的税级除外）均按通胀率增加一年。标准扣除额增加 1000 美元（已婚夫妇联合申报增加 2000 美元），为期四年（从 2025 年开始）。盐税上限定为 15000 美元（已婚夫妇联合申报上限为 30000 美元）。对于收入超过 40 万美元的纳税人，无论其申报状况如何，该上限都将逐步降至 10,000 美元。扩大了 199A 条款的适用范围，使其包括更多类型的商业收入，并将税率提高至 23%（高于最初建议的 22%）。限额分阶段也进行了改革。儿童税收抵免增加 500 美元，为期四年（从 2025 年开始），并在未来根据通货膨胀率进行调整。资格仅限于拥有社会保障号码的纳税人。遗产税和赠与税免税额提高至 1500 万美元。国内商业条款的临时延期
最新法案包括临时延长国内企业条款。
100% 奖励折旧废除研发摊销重新引入息税折旧摊销前利润利息扣除限制这三项国内商业条款的有效期均为五年，从 2025 年到 2029 年底。
特朗普竞选提案
该法案还包含特朗普竞选时提出的主要税收提案：
不征收小费税不征收加班费税汽车贷款利息支出扣除老年人每人扣除 4000美元所有四项规定都是限额以上扣除，这意味着纳税人可以从其调整后的总收入中扣除符合条件的小费、加班费、支付的汽车贷款利息和老年人扣除额。这三项提案都有基于收入和其他资格要求的限制。这三项提案都将从 2025 年起适用，直至 2028 年底。
筹款与筹款委员会还对符合条件的生产结构实行 100%的奖励折旧。这旨在为制造商提供有针对性的减税。
他们还将提高体育特许经营业主的税收。该条款将不允许扣除获得体育特许经营权成本的 50%。
主要抵消
该法案包括一些预期的增税和许多新的增税。其中最大的有：
IRA 税收抵免：该法案对 IRA 税收抵免进行了重大修改。它立即废除了电动汽车和住宅税收抵免，分阶段取消了生产和投资税收抵免，分阶段取消了 “可转让性”，并加强了有关外国实体的规定。对分项扣除的税额设置新的限制：对于最高税级的纳税人来说，每增加一美元的分项扣除额，最多可节省 0.35 美元。这取代了 “Pease ”限制。捐赠基金和其他私人基金会的税收：该法案包括对捐赠税的预期改进，以及对非相关业务所得税（UBIT）的修改。汇款税：该法案对非公民向外国支付的汇款征收 5% 的新税。报复税：旨在报复被认为具有歧视性的外国税收，如数字服务税、少征税利润规则和转移利润税。收紧某些税收抵免的资格并缩减其规模：该法案将限制某些抵免的资格，如美国机会抵免和终身学习抵免、ACA 保险费税收抵免和雇员保留抵免。预算影响
从净值来看，立法将在 2025-2034 年间增加 3.8 万亿美元的赤字。TCJA 条款的延长和加强将减少 4 万亿美元的收入。国内商业条款将减少约 1,000 亿美元的收入，而特朗普的提案将额外增加 4,400 亿美元的成本。主要的增收措施将抵消 1 万亿美元。其余条款（包括增税和减税）的净成本为 1,330 亿美元。
众议院筹款委员会税收法案主要条款概览（2025 年 5 月 13 日），单位：十亿美元《减税与就业法案》的核心条款2025-34个人费率和套餐-2,177.5标准扣除额的延长和提高-1,308.3废除个人和受抚养人豁免1,869.7儿童税收抵免的扩展、增强和 SSN 要求-797.3199A（转递企业扣除）的扩展和增强-819.7遗产税和赠与税的扩展和增强-211.7替代最低税阈值和分阶段的扩展-1,414.0分项扣除的变化6.2全球无形资产低税收入（GILTI）、境外无形资产收入（FDII）、税基侵蚀与反滥用税（BEAT）-173.8州地税抵扣上限（SALT Cap）915.6机遇区的更新和完善-5.5总计-4,116.3国内企业税收条款100%加速折旧抵免-36.6研发费用全额抵扣-22.7EBITDA利息支出抵扣限额调整-39.6总计-98.9特朗普提案条款
小费收入免税-39.7加班收入免税-124.0汽车贷款利息免税-57.7老年人专项扣除额-71.6制造业建筑费用加速折旧-147.9体育特许经营权税收优惠1总计-439.9主要财政收入抵免措施
《通胀削减法案》税收抵免调整515.3捐赠基金与私人基金会征税32.9以新分项扣除总额限制替代Pease限额41.2汇款税22.2报复性关税116.3缩减部分税收抵免241.2总计969.1所有其他规定-133.0账单总额-3,819.0资料来源：税务联合委员会
By Kyle Pomerleau
AEIdeas
May 13, 2025
Following the release of the “skinny” Tax Cuts and Jobs Act (TCJA) on May 9th, 2025, the House Ways and Means has released the full version of its TCJA extension package for markup. The bill contains the same provisions as the earlier version (with a few slight changes), Trump’s tax proposals, and dozens of new “offsets” and other tax changes.
Permanent Extension and Enhancement of TCJA Provisions
The bill contains permanent extension of Major components of the TCJA:
Lower rates and reformed bracketsReformed family benefitsHigher alternative minimum tax exemptions and phase-out thresholds,Higher eState and gift tax exemptionLimitation and repeal of certain itemized deductions (except State and Local Tax (SALT)).SALT Deduction capExtension of current law GILTI, FDII, and BEAT tax ratesAnd a handful of changes to certain TCJA provisions:
All of the tax brackets (except the 37 percent bracket) are bumped up by an additional year of inflation.The standard deduction is increased by $1,000 ($2,000 for married couples filing jointly) for four years (starting in 2025).The SALT cap is set at $15,000 ($30,000 for married couples filing jointly). The cap is phased down to $10,000, regardless of filing status, for taxpayers earning more than $400,000.Section 199A is broadened to include more types of business income and is increased to 23 percent (up from originally proposed enhancement of 22 percent). The limitation phase-in is also reformed.The child tax credit is increased by $500 for four years (starting in 2025) and adjusted for inflation going forward. Eligibility is restricted to taxpayers with Social Security numbers.The estate and gift tax exemption is increased to $15 million.Temporary Extension of domestic Business Provisions
The latest bill includes temporary extension of the domestic business provisions.
100 percent bonus depreciationrepeal of research and development amortizationreintroduction of the EBITDA interest deduction limitationAll three domestic business provisions would run for five years from 2025 to the end of 2029.
Trump Campaign Proposals
The bill also contains the major Trump tax campaign proposals:
No taxes on tipsNo taxes on overtimeA deduction for auto loan interest expense$4,000 per-person deduction for seniorsAll four provisions are above-the-line deductions, meaning that taxpayers can deduct qualifying tips, overtime, auto loan interest paid and the senior deduction from their adjusted gross income. All three proposals have limitations based on income and other eligibility requirements. All three of these proposals would apply from 2025 until the end of 2028.
The Ways and Means also introduced 100 percent bonus depreciation for qualifying production structures. This is meant to provide a targeted tax cut to manufacturers.
They would also raise taxes on sports franchise owners. This provision would disallow a deduction for 50 percent of the cost of acquiring a sports franchise.
Major Offsets
The bill includes a handful of expected tax increases and many new tax increases. The largest of which are:
IRA tax credits: The bill makes significant changes to IRA tax credits. It immediately repeals the electric vehicle and residential credits, phases-out production and investment tax credits, phases out “transferability,” and strengthens foreign entity of concern rules.A new limit on the tax-value of itemized deductions: For taxpayers in the top tax bracket, the maximum savings from an additional dollar of itemized deductions is capped at $0.35. This replaced the “Pease” limitation.Taxes on endowments and other private foundations: The bill includes the expected enhancement to the endowment tax plus changes to the unrelated business income tax (UBIT).Tax on remittances: The legislation introduces a new five percent tax on remittances paid by non-citizens to foreign countries.Retaliatory tax: A handful of taxes aimed at retaliating against foreign taxes that are deemed discriminatory such as digital services taxes, the undertaxed profits rule, and diverted profits taxes.Tightening eligibility and scale back certain tax credits: The bill would restrict eligibility for certain credits such as the American Opportunity and Lifetime Learning Credits, the ACA premium tax credits, and the employee retention credit.Budgetary Effects
On net, the legislation would increase the deficit by $3.8 trillion between 2025–2034. The extension and enhancement of the TCJA provisions would reduce revenue by $4 trillion. The domestic business provisions would reduce revenue by around $100 billion and Trump’s proposals would add an additional $440 billion to the cost. The major revenue raisers would offset $1 trillion. The remaining provisions (both tax increases and tax cuts) would have net cost of $133 billion.
Overview of Major Provisions in House Ways and Means Committee Tax Bill (May 13th, 2025), Billions of DollarsCore Provisions of TCJA2025-34Individual Rates and Brackets-2,177.5Extension of Standard Deduction and Enhancement-1,308.3Personal and Dependent Exemption Repeal1,869.7Child Tax Credit Extension, Enhancement, and SSN Requirement-797.3Extension and Enhancement of 199A-819.7Extension and Enhancement of Estate and Gift Tax-211.7Extension of Alternative Minimum Tax Thresholds and Phase-outs-1,414.0Itemized Deduction Changes (Less SALT)6.2GILTI, FDII, BEAT-173.8SALT Cap915.6Renewal and Enhancement of Opportunity Zones-5.5TOTAL-4,116.3Domestic Business Provisions100% Bonus Depreciation-36.6Expensing for R&D-22.7EBITDA Interest Limit-39.6TOTAL-98.9Trump Proposals
No Tax on Tips-39.7No Tax on Overtime-124.0No Tax on Auto loan Interest-57.7Deduction for Seniors-71.6Expensing for Manufacturing Structures-147.9Sports Franchises1TOTAL-439.9Major Offsets
IRA Tax Credits515.3Taxes on Endowments and Private Foundations32.9Replace Pease with New Overall Limit on Itemized Deductions41.2Tax on Remittances22.2Retaliatory Taxes116.3Scale Back Certain Credits241.2TOTAL969.1Source: Joint Committee on Taxation
来源：非常道
