在当前版本的《bet9平台游戏》(BBBA)中，有一项条款突然出现(民主党和拜登政府提供的早期税收提案中没有讨论)，即法案第138206条，该条款将增加“高收入个人附加费”, Estates, and Trusts” under what would become Section 1A of the Internal Revenue Code.
Under current law, 对个人不征收附加费(尽管在某些方面净投资所得税可能接近), estates, and trusts with income exceeding certain levels.
附加费将按超过“经调整的总收益”(此处定义为“经调整的总收益经扣除(在确定经调整的总收益时不计算在内)后的投资利息支出的收入的3%计算”。. The surcharge is scheduled to kick in for applicable taxpayers as follows:
| Individual and married filing joint | $5,000,000 |
| Married filing separate | $2,500,000 |
| Estates or trusts | $100,000 |
看来免税的市政债券收入不会对目前定义的修改后的调整后总收入作出贡献. While many high earners use municipal bond interest income to minimize taxes, 目前，寻求增加税收收入的立法者似乎还没有把这种收入排除在外.
拟议的BBBA立法还将资本利得收入(包括合格的股息收入)的最高税率从20%提高到25%(至少低于拜登政府早些时候提议的37%至39%的范围)。. 拟议法例下的资本利得税税率，一般会按下列方式对适用纳税人生效:
| Married filing joint | $450,000 |
| Single | $400,000 |
| Head of household | $425,000 |
| Married filing separately | $425,000 |
根据目前的提案，收藏品的资本收益将继续按28%的税率征税，未收回的第1231节收益将继续按25%的税率征税.
The Tax Foundation notes that the top marginal capital gains tax rate would reach 31.8%(资本利得的综合税率加上净投资所得税率加上附加税税率)，这将是自20世纪70年代以来最高的联邦资本利得税率. Combined with state tax income tax rates, 这将使联邦和州对资本利得的综合税率达到30%左右，在一些州(俄勒冈州)甚至超过40%, New Jersey, California, New York, Vermont, and Minnesota).
This combined rate is causing concern among some investors. Nancy Skeans, CEO of Schneider Downs Wealth Management Advisors notes that “there are always concerns and questions from our clients when taxes go up on individuals. However, if the proposed increases pass (and that is a big if), it won’t impact most individuals, especially individuals who have retired and don’t have large W-2 or business income. 受影响的客户可能不会每年都看到影响，而是在他们经历大量资本收益交易的年份. That being said, 对于个人来说，与了解税法的投资顾问合作是非常重要的，他们在投资组合和税务规划中把税收效率放在首位.”
但请注意，不同的生效日期可能会影响实现收益(和股息收入)的税率. The current effective date for the increase in capital gains tax rate is September 13, 2021年(注:2021年9月13日之后发生的损失似乎有效地减少了2021年9月13日之前实现的收益). 对于9月13日之前签订、12月31日之前结束的具有约束力的合同，有一项拟议的过渡性规则, 2021.
The current effective date for the surcharge tax is December 31. 这一生效日期为纳税人提供了一个在有限时间内仅在12月31日之前完成资本利得交易的机会，以避免从1月1日开始征收3%的附加税, 2022.
Finally, 不要忽视其他可用的(合法的)资本收益递延策略，以减少目前不在许多立法者的“避税”或“不支付公平份额的税收”显微镜下的税收.
Capital Gain Deferral Strategies Available
- Using the like-kind exchange rules for sales of real property.
- 将资本收益再投资到合格的机会区，有限地排除在12月31日之前再投资的资本收益, 2021.
- 至少每年审查一次投资组合，以触发具有大量未实现折旧的投资的交易，以抵消已实现的资本收益，这将继续是重要的(同时避免清洗出售处理)。.
- Charitable donation of appreciated securities.
For owners of small businesses, 第1042节下的esop规则和第1045节下的合格小企业股票规则也可能提供以拟议的更高税率推迟确认资本利得的选择.
We will continue to monitor developments as these proposed changes move through the legislative process. Additional articles and analyses will be provided in the coming weeks. In the meantime, if you have any questions, please reach out to your Schneider Downs tax consultant or contact us at contactsd@quanluo.net.
