The House, with broad support from both parties, 周三晚些时候,国会以压倒性多数通过了一项议案,该议案旨在恢复过期的营业税减免,同时还提议提高儿童税收抵免.
The bill, introduced in the House on January 17, 2024, and passing two weeks later, now moves to the Senate, where it faces additional hurdles. 《bet9游戏平台》指出,参议院需要60票才能通过该法案. Timing of Senate action is also uncertain; for example, 目前的优先事项还包括移民和支出问题. A two-week recess is scheduled to begin February 12, 2024. 通过的选项是存在的,但目前还不清楚是哪一个, when, and how options might be exercised.
该法案不包括扩大州和地方所得税减免的条款. 为了获得支持和解决某些立法者的担忧, 众议院领导层承诺制定一项单独的法案,提议将已婚夫妇联合报税的SALT扣除额上限提高一倍, raising the limit to $20,000 from $10,000 (the Marriage Penalty Elimination Act). This bill faces an uncertain future.
Further delay, 要么在参议院通过该法案,要么由拜登总统签署成为法律, 可能对2023年实施该法案的条款构成风险. IRS computer software and forms likely will need to be updated; additionally, 会计师和纳税人使用的纳税申报准备软件(特别是账单中的儿童税收抵免部分)可能也需要更新. Due to continued uncertainty, 按照现行税法的规定继续遵守税法是有意义的,同时要了解法案的立法地位以及法案实际通过后产生的任何遵守税法的影响.
Another important aspect of the current proposal, 我们的联邦政府领导人和代表没有考虑过, 这个法案对州应税收入的计算有不确定性吗. 并非所有州都使用与联邦立法相同的生效日期更新其税法, creating additional complexities with state tax compliance. 这也是一个值得继续监测和考虑的领域.
我们理解这一迟来的立法行动所带来的不确定性. Our goal is to keep you informed of the Act’s progress, 联邦和州的不确定性,由拟议的立法, 并与你密切合作,解决任何出现的问题. 如果您目前有任何问题,请不要犹豫,与您的施耐德唐斯税务团队联系.
NOTE: View an executive summary of the Tax Relief for American Families and Workers Act of 2024 (the Act).
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