قانون خفض الضرائب والوظائف في 2017
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| العنوان الكامل | An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. |
|---|---|
| الاسم الدارج | Tax Cuts and Jobs Act (TCJA) GOP tax reform Trump tax cuts Cut Cut Cut Act[1] |
| قـُـدِّم في | 115 United States Congress |
| Introduced on | 2 نوفمبر 2017 |
| Citations | |
| القانون العام | 115–97 |
| Stat. | 131 Stat. 2054 |
| الآثار والتكويدات | |
| Act(s) affected | Internal Revenue Code of 1986 |
| Agencies affected | مصلحة الإيرادات الداخلية |
| التاريخ التشريعي | |
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The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,[2] Pub.L. 115–97 (text) (pdf), is a congressional revenue act originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA),[3][4] that amended the Internal Revenue Code of 1986. Major elements of the changes include reducing tax rates for businesses and individuals; a personal tax simplification by increasing the standard deduction and family tax credits, but eliminating personal exemptions and making it less beneficial to itemize deductions; limiting deductions for state and local income taxes (SALT) and property taxes; further limiting the mortgage interest deduction; reducing the alternative minimum tax for individuals and eliminating it for corporations; reducing the number of estates impacted by the estate tax; and repealing the individual mandate of the Affordable Care Act (ACA).[5]
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ضرائب الشركات
One-time repatriation tax of profits in overseas subsidiaries of 8%, 15.5% for cash. U.S. multinationals have accumulated nearly $3 trillion offshore, much of it subsidiaries in tax-haven countries. The Act may encourage companies to bring the money back to the U.S. eventually, but at these much lower rates
عجز الميزانية والدين
Federal Reserve
Federal Reserve officials had indicated earlier in 2017 that aggressive tax cuts could increase the pace of interest rate increases already planned. Higher interest rates make borrowing more expensive, slowing economic growth (GDP), other things equal. The Fed also raises interest rates to help offset the risk of inflation in a growing economy near full employment. However, as the tax plan became clearer and its impact on the economy was judged to be relatively minor, the Fed indicated that a plan to raise interest rates incrementally as many as three times in 2018 would not be changed.[7][8]
انظر أيضاً
ملاحظات
الهامش
- ^ https://www.theatlantic.com/politics/archive/2017/11/in-defense-of-the-cut-cut-cut-act/544703/
- ^ "H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018." Congress.gov. December 22, 2017. Retrieved December 29, 2017.
- ^ Watkins, Eli. "Senate rules force Republicans to go with lengthy name for tax plan". CNN. Retrieved 2017-12-20.
- ^ Tax Cuts and Jobs Act of 2017#Confusion about the name of the law
- ^ "Reconciliation Recommendations of the Senate Committee on Finance - Congressional Budget Office". www.cbo.gov. Retrieved July 9, 2018.
- ^ خطأ استشهاد: وسم
<ref>غير صحيح؛ لا نص تم توفيره للمراجع المسماةCBO_April2018Update - ^ Appelbaum, Binyamin. "Fed Predicts Modest Economic Growth From Tax Cut". Retrieved July 9, 2018.
- ^ Binyamin Appelbaum, A Trump Economic Boom? The Fed May Stand in the Way,The New York Times (December 13, 2016).