<p>参议院多数党领袖约翰·图恩（R-SD）在参议员约翰·巴拉索（R-Wyoming）、迈克·克拉波（R-Idaho）和林赛·格雷厄姆（R-SC）的陪同下，在 2025 年 7 月 1 日参议院通过特朗普总统的和解方案后向记者发表讲话。</p>
<p>比尔·克拉克 | Cq-roll Call, Inc. | Getty Images</p>
<p>减税是特朗普总统主导的一项大规模立法方案的核心内容，该方案于周二由参议院共和党人通过。</p>
<p>该法案中的许多新减税措施——包括汽车贷款、小费和加班费，以及针对老年人的减税——都被设定为税收扣除。</p>
<p>通过税收扣除节省的金额取决于你的税率，这些扣除会减少你的应税收入。专家表示，扣除对高收入家庭更有价值，而对低收入者的帮助则较少。</p>
<p>“收入最低的工人根本无法使用税收扣除，” 左倾政策智库税收与经济政策研究所的研究主任卡尔·戴维斯表示。</p>
<p>参议院共和党人以微弱的优势通过了该立法。该法案现在将送往众议院，其命运尚不确定。</p>
<h2>‘美丽的大法案’ 中的税收扣除</h2>
<p>路易斯·阿尔瓦雷斯 | Digitalvision | Getty Images</p>
<p>根据负责任联邦预算委员会的说法，最初被称为 “一项美丽的大法案” 的共和党法案拥有超过 4 万亿美元的净减税。</p>
<p>其中包括几项新的税收扣除：</p>
<ul>
<li><strong>汽车贷款利息：</strong> 家庭可以从应税收入中扣除每年最多 10,000 美元的新车贷款利息；</li>
<li><strong>小费：</strong> 工人每年可以从应税收入中扣除最多 25,000 美元的小费。</li>
<li><strong>加班费：</strong> 工人可以从应税收入中扣除每年最多 12,500 美元的加班费。（已婚夫妇共同报税可扣除最多 25,000 美元。）</li>
<li>** 老年人 “奖金” 扣除：**65 岁及以上的美国人可以从应税收入中扣除最多 6,000 美元。</li>
</ul>
<p>如果按草案实施，这些扣除将是临时的，适用于 2025 年至 2028 年。它们还带有各种限制，例如收入限制。</p>
<h2>为什么税收扣除对低收入者的价值较低</h2>
<p>税收扣除减少了应税收入的金额，即应税收入。你可以在 1040 表格的第 15 行找到你的应税收入。</p>
<p>尽管提议的税收扣除听起来很大，但专家表示，低收入者可能不会看到太多或任何好处。</p>
<h3>1. 你需要应税收入</h3>
<p>家庭需要一些应税收入才能从扣除中受益，税收基金会政策分析主任加雷特·沃森表示。</p>
<p>沃森表示，低收入者已经从标准扣除中获得了很大的经济利益。</p>
<p>标准扣除在 2025 年对单身人士的价值最高可达 15,000 美元，对已婚共同报税的夫妇最高可达 30,000 美元。（如果该法案按草案通过，单身申报者的标准扣除将提高到 15,750 美元，已婚共同申报的标准扣除将提高到 31,500 美元。）</p>
<p><strong>更多个人理财信息：</strong></p>
<p>参议院共和党的支出法案提升儿童税收抵免</p>
<p>参议院法案宣传对社会保障老年人的税收帮助</p>
<p>特朗普的巨额法案在 9 月后取消 7,500 美元的电动车税收抵免</p>
<p>要从汽车贷款、小费和加班的新税收扣除中获得经济利益，家庭的应税收入必须超过这些门槛，专家表示。</p>
<p>根据耶鲁大学预算实验室去年的分析，2022 年超过三分之一（37%）的小费工人的收入低到不需要缴纳联邦所得税。</p>
<p>这意味着 “相当一部分” 小费工人将无法从小费的税收扣除中受益。</p>
<h3>2. 价值取决于税率</h3>
<p>税收扣除的相对价值取决于家庭的税率，专家表示。</p>
<p>联邦所得税有七个税率：10%、12%、22%、24%、32%、35% 和 37%。高收入家庭通常处于较高的税率，因此可以从减少应税收入中获得更大的好处。</p>
<p>“如果你处于较高的税率，每一美元的扣除对你来说都更有价值，因为那一美元本来会以更高的税率征税，” 戴维斯说。</p>
<p>假设有两个家庭——一个在 22% 的税率，另一个在 10% 的税率——各自扣除 1 美元的小费收入。前者获得的税收利益为 22 美分，而后者获得的税收利益为 10 美分，戴维斯说。</p>
<h3>3. 一些扣除是有限制的</h3>
<p>还有其他原因导致家庭可能无法最大化某些扣除。</p>
<p>例如，家庭需要大约 112,000 美元或更多的汽车贷款，才能在典型的六年贷款中产生 10,000 美元的年利息，汽车市场研究公司 Cox Automotive 的首席经济学家乔纳森·斯莫克上个月告诉 CNBC。</p>
<p>根据 Cox Automotive 的数据，只有大约 1% 的新汽车贷款达到这个金额。</p>
<p>相比之下，平均新车买家在贷款的第一年可以从应税收入中扣除 3,000 美元的利息，斯莫克说。这样的扣除在贷款的第一年将产生约 500 美元或更少的平均总税收利益。</p>
<h2>线上的税收扣除</h2>
<p>Jgi/jamie Grill | Tetra Images | Getty Images</p>
<p>然而，这些税收减免中有两个要素旨在更好地将利益针对低收入和中等收入家庭。</p>
<p>首先，它们都是所谓的 “线上的” 扣除。</p>
<p>这意味着家庭可以申请这些扣除，无论他们是使用标准扣除还是逐项扣除。</p>
<p>高收入家庭可能更倾向于逐项扣除，这意味着他们在报税时详细列出符合条件的扣除。</p>
<p>纳税人在扣除总额超过标准扣除时才会逐项扣除。一些扣除仅对逐项扣除的纳税人可用，例如 “盐税”（即州和地方所得税和财产税的扣除）或抵押贷款利息。</p>
<p>此外，新扣除有收入限制，排除了最高收入家庭。</p>
<p>例如，一旦个人收入超过 150,000 美元（已婚夫妇共同报税为 300,000 美元），加班扣除的价值就开始下降。一旦收入超过 75,000 美元（已婚且共同报税为 150,000 美元），高级 “奖金” 的价值也会下降。</p>
<h2>税收抵免</h2>
<p>税收抵免是降低家庭税负的另一种机制。</p>
<p>税收抵免按美元抵消您的税负。（如果您申请 1,000 美元的抵免，它可以减少您的税单 1,000 美元。）抵免的美元价值与您的税率无关。</p>
<p>与扣除不同，&#34;税收抵免的好处倾向于低收入和中等收入家庭，&#34;国会预算办公室在 2021 年写道。</p>
<p>抵免可以是&#34;可退还的&#34;或&#34;不可退还的&#34;:</p>
<ul>
<li><strong>可退还</strong>：抵免可以将您的税单减少到零以下。在这种情况下，您将获得税款退款。例如，如果您的税负为 500 美元，而您符合 600 美元的可退还抵免资格，根据 CBO 的例子，您将获得 100 美元的退款。一些抵免是部分可退还的，这限制了退款的金额。</li>
</ul>
<ul>
<li><strong>不可退还</strong>：其他抵免是不可退还的，这意味着它们可以将您的税单减少到零，但不能更低。不可退还或仅部分可退还的抵免可能会阻止低收入者获得全部价值。</li>
</ul>
<p>根据 CBO 的说法，按政府总支出计算，个人最大的抵免是儿童税收抵免、所得税抵免和健康保险的保费税收抵免。</p>
<p>参议院立法将于 2025 年永久性地将儿童税收抵免的最高额度提高至 2,200 美元，并将从 2026 年开始根据通货膨胀对该数字进行调整。该抵免是部分可退还的：低收入者可以获得最多 1,700 美元的税款退款。</p>
<p>但根据预算和政策优先中心的数据，目前有 1700 万儿童未能获得全额 2,000 美元的儿童税收抵免，因为他们的家庭收入不足，欠税不足。</p>

<p>参议院共和党人通过了一项税收法案，内容包括对小费、汽车贷款利息和加班费的扣除，旨在提供税收减免。然而，专家们认为，这些扣除可能对低收入者的帮助有限，因为他们通常缺乏足够的应税收入来利用这些扣除。提议的扣除包括最高可达 10,000 美元的汽车贷款利息和 25,000 美元的小费，这对高收入家庭更为有利，因为他们的税率较高。该法案将提交众议院进一步审议</p>

<p>Senate Majority Leader John Thune (R-SD), flanked by Sen. John Barrasso (R-Wyoming), Sen. Mike Crapo (R-Idaho) and Sen. Lindsey Graham (R-SC), speaks to reporters after the Senate passed President Trump's reconciliation package on July 1, 2025.</p>
<div class="lb-trans"><p>参议院多数党领袖约翰·图恩（R-SD）在参议员约翰·巴拉索（R-Wyoming）、迈克·克拉波（R-Idaho）和林赛·格雷厄姆（R-SC）的陪同下，在 2025 年 7 月 1 日参议院通过特朗普总统的和解方案后向记者发表讲话。</p>
</div><p>Bill Clark | Cq-roll Call, Inc. | Getty Images</p>
<div class="lb-trans"><p>比尔·克拉克 | Cq-roll Call, Inc. | Getty Images</p>
</div><p>Tax cuts are the centerpiece of a massive legislative package championed by President Trump and passed Tuesday by Senate Republicans.</p>
<div class="lb-trans"><p>减税是特朗普总统主导的一项大规模立法方案的核心内容，该方案于周二由参议院共和党人通过。</p>
</div><p>Many new tax breaks in the bill — on auto loans, tips and overtime pay, and for older Americans — are structured as tax deductions.</p>
<div class="lb-trans"><p>该法案中的许多新减税措施——包括汽车贷款、小费和加班费，以及针对老年人的减税——都被设定为税收扣除。</p>
</div><p>How much money you save with tax deductions, which reduce your taxable income, depends on your bracket. Deductions are more valuable to higher-income households and less beneficial for lower earners, experts said.</p>
<div class="lb-trans"><p>通过税收扣除节省的金额取决于你的税率，这些扣除会减少你的应税收入。专家表示，扣除对高收入家庭更有价值，而对低收入者的帮助则较少。</p>
</div><p>&#34;The most modest-income workers can't use a tax deduction at all,&#34; said Carl Davis, research director of the Institute on Taxation and Economic Policy, a left-leaning policy think tank.</p>
<div class="lb-trans"><p>“收入最低的工人根本无法使用税收扣除，” 左倾政策智库税收与经济政策研究所的研究主任卡尔·戴维斯表示。</p>
</div><p>Senate Republicans passed the legislation with the narrowest of margins on Tuesday. It now heads to the House, where its fate is uncertain.</p>
<div class="lb-trans"><p>参议院共和党人以微弱的优势通过了该立法。该法案现在将送往众议院，其命运尚不确定。</p>
</div><h2>Tax deductions in the 'big beautiful' bill</h2>
<div class="lb-trans"><h2>‘美丽的大法案’ 中的税收扣除</h2>
</div><p>Luis Alvarez | Digitalvision | Getty Images</p>
<div class="lb-trans"><p>路易斯·阿尔瓦雷斯 | Digitalvision | Getty Images</p>
</div><p>The Republican bill, originally called the One Big Beautiful Bill Act, has more than $4 trillion of net tax cuts, according to the Committee for a Responsible Federal Budget.</p>
<div class="lb-trans"><p>根据负责任联邦预算委员会的说法，最初被称为 “一项美丽的大法案” 的共和党法案拥有超过 4 万亿美元的净减税。</p>
</div><p>Among them are several new tax deductions:</p>
<div class="lb-trans"><p>其中包括几项新的税收扣除：</p>
</div><ul>
<li><strong>Car loan interest:</strong> Households can deduct up to $10,000 of annual interest on new car loans from their taxable income;</li>
<li><strong>Tips:</strong> Workers candeduct up to $25,000 of tips each year from their taxable income.</li>
<li><strong>Overtime pay:</strong> Workers can deduct up to $12,500 of annual overtime pay from their taxable income. (Married couples filing a joint tax return can deduct up to $25,000.)</li>
<li><strong>Senior 'bonus' deduction:</strong> Americans ages 65 and over can deduct up to $6,000 from their taxable income.</li>
</ul>
<div class="lb-trans"><ul>
<li><strong>汽车贷款利息：</strong> 家庭可以从应税收入中扣除每年最多 10,000 美元的新车贷款利息；</li>
<li><strong>小费：</strong> 工人每年可以从应税收入中扣除最多 25,000 美元的小费。</li>
<li><strong>加班费：</strong> 工人可以从应税收入中扣除每年最多 12,500 美元的加班费。（已婚夫妇共同报税可扣除最多 25,000 美元。）</li>
<li>** 老年人 “奖金” 扣除：**65 岁及以上的美国人可以从应税收入中扣除最多 6,000 美元。</li>
</ul>
</div><p>If enacted as drafted, these deductions would be temporary, available from 2025 through 2028. They also carry various limitations such as income restrictions.</p>
<div class="lb-trans"><p>如果按草案实施，这些扣除将是临时的，适用于 2025 年至 2028 年。它们还带有各种限制，例如收入限制。</p>
</div><h2>Why tax deductions are less valuable to low earners</h2>
<div class="lb-trans"><h2>为什么税收扣除对低收入者的价值较低</h2>
</div><p>A tax deduction reduces the amount of income that's subject to tax, i.e., taxable income. You can find your taxable income on line 15 of your Form 1040 individual income tax return.</p>
<div class="lb-trans"><p>税收扣除减少了应税收入的金额，即应税收入。你可以在 1040 表格的第 15 行找到你的应税收入。</p>
</div><p>While the proposed tax deductions may sound large, there are a few reasons why low earners may not see much or any benefit, experts said.</p>
<div class="lb-trans"><p>尽管提议的税收扣除听起来很大，但专家表示，低收入者可能不会看到太多或任何好处。</p>
</div><h3>1. You need taxable income</h3>
<div class="lb-trans"><h3>1. 你需要应税收入</h3>
</div><p>Households need some taxable income to benefit from a deduction, said Garrett Watson, director of policy analysis at the Tax Foundation.</p>
<div class="lb-trans"><p>家庭需要一些应税收入才能从扣除中受益，税收基金会政策分析主任加雷特·沃森表示。</p>
</div><p>Low earners already get a large financial benefit from the standard deduction, Watson said.</p>
<div class="lb-trans"><p>沃森表示，低收入者已经从标准扣除中获得了很大的经济利益。</p>
</div><p>The standard deduction is worth up to $15,000 for singles and $30,000 for married couples filing jointly in 2025. (If the bill passes as drafted, it would raise the standard deduction to $15,750 for single filers, and to $31,500 for married filing jointly.)</p>
<div class="lb-trans"><p>标准扣除在 2025 年对单身人士的价值最高可达 15,000 美元，对已婚共同报税的夫妇最高可达 30,000 美元。（如果该法案按草案通过，单身申报者的标准扣除将提高到 15,750 美元，已婚共同申报的标准扣除将提高到 31,500 美元。）</p>
</div><p><strong>More from Personal Finance:</strong></p>
<div class="lb-trans"><p><strong>更多个人理财信息：</strong></p>
</div><p>Senate Republicans' spending bill boosts child tax credit</p>
<div class="lb-trans"><p>参议院共和党的支出法案提升儿童税收抵免</p>
</div><p>Senate bill touts tax help for seniors on Social Security</p>
<div class="lb-trans"><p>参议院法案宣传对社会保障老年人的税收帮助</p>
</div><p>Trump megabill axes $7,500 EV tax credit after September</p>
<div class="lb-trans"><p>特朗普的巨额法案在 9 月后取消 7,500 美元的电动车税收抵免</p>
</div><p>To get a financial benefit from the new tax deductions for car loans, seniors, tips and overtime, a household's taxable income would have to exceed these thresholds, experts said.</p>
<div class="lb-trans"><p>要从汽车贷款、小费和加班的新税收扣除中获得经济利益，家庭的应税收入必须超过这些门槛，专家表示。</p>
</div><p>More than a third, or 37%, of tipped workers in 2022 had incomes low enough that they didn't owe federal income tax, according to an analysis last year by the Budget Lab at Yale University.</p>
<div class="lb-trans"><p>根据耶鲁大学预算实验室去年的分析，2022 年超过三分之一（37%）的小费工人的收入低到不需要缴纳联邦所得税。</p>
</div><p>That means a &#34;meaningful share&#34; of tipped workers wouldn't benefit from a tax deduction on tips, it said.</p>
<div class="lb-trans"><p>这意味着 “相当一部分” 小费工人将无法从小费的税收扣除中受益。</p>
</div><h3>2. Value depends on tax bracket</h3>
<div class="lb-trans"><h3>2. 价值取决于税率</h3>
</div><p>The relative value of tax deductions depends on a household's tax bracket, experts said.</p>
<div class="lb-trans"><p>税收扣除的相对价值取决于家庭的税率，专家表示。</p>
</div><p>There are seven federal income-tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Higher-income households generally fall in a higher tax bracket — any therefore can get a bigger benefit from reducing their taxable income.</p>
<div class="lb-trans"><p>联邦所得税有七个税率：10%、12%、22%、24%、32%、35% 和 37%。高收入家庭通常处于较高的税率，因此可以从减少应税收入中获得更大的好处。</p>
</div><p>&#34;If you're in a somewhat higher bracket, every dollar you get to deduct is worth more to you because that dollar would have been taxed at a higher rate,&#34; Davis said.</p>
<div class="lb-trans"><p>“如果你处于较高的税率，每一美元的扣除对你来说都更有价值，因为那一美元本来会以更高的税率征税，” 戴维斯说。</p>
</div><p>Let's say two households — one in the 22% bracket and one in the 10% bracket — each deduct $1 of tipped income. The former gets a tax benefit worth 22 cents, while the latter gets one worth 10 cents, Davis said.</p>
<div class="lb-trans"><p>假设有两个家庭——一个在 22% 的税率，另一个在 10% 的税率——各自扣除 1 美元的小费收入。前者获得的税收利益为 22 美分，而后者获得的税收利益为 10 美分，戴维斯说。</p>
</div><h3>3. Some deductions are limited</h3>
<div class="lb-trans"><h3>3. 一些扣除是有限制的</h3>
</div><p>There are other reasons why households may not be able to max out certain deductions.</p>
<div class="lb-trans"><p>还有其他原因导致家庭可能无法最大化某些扣除。</p>
</div><p>For example, households would need a car loan of roughly $112,000 or more to generate $10,000 of annual interest on a typical six-year loan, Jonathan Smoke, chief economist at Cox Automotive, an auto market research firm, told CNBC last month.</p>
<div class="lb-trans"><p>例如，家庭需要大约 112,000 美元或更多的汽车贷款，才能在典型的六年贷款中产生 10,000 美元的年利息，汽车市场研究公司 Cox Automotive 的首席经济学家乔纳森·斯莫克上个月告诉 CNBC。</p>
</div><p>Only about 1% of new auto loans are this big, according to Cox Automotive data.</p>
<div class="lb-trans"><p>根据 Cox Automotive 的数据，只有大约 1% 的新汽车贷款达到这个金额。</p>
</div><p>By comparison, the average new car buyer would be able to deduct $3,000 of interest from their taxable income in the first year of their loan, Smoke said. A deduction of that size would yield an average total tax benefit of about $500 or less in the loan's first year, he said.</p>
<div class="lb-trans"><p>相比之下，平均新车买家在贷款的第一年可以从应税收入中扣除 3,000 美元的利息，斯莫克说。这样的扣除在贷款的第一年将产生约 500 美元或更少的平均总税收利益。</p>
</div><h2>Above-the-line tax deductions</h2>
<div class="lb-trans"><h2>线上的税收扣除</h2>
</div><p>Jgi/jamie Grill | Tetra Images | Getty Images</p>
<div class="lb-trans"><p>Jgi/jamie Grill | Tetra Images | Getty Images</p>
</div><p>There are, however, two elements of the tax breaks that seek to better target benefits to low- and middle- income households.</p>
<div class="lb-trans"><p>然而，这些税收减免中有两个要素旨在更好地将利益针对低收入和中等收入家庭。</p>
</div><p>For one, they're all what's known as &#34;above-the-line&#34; deductions.</p>
<div class="lb-trans"><p>首先，它们都是所谓的 “线上的” 扣除。</p>
</div><p>This means households can claim them regardless of whether they use the standard deduction or itemize their deductions.</p>
<div class="lb-trans"><p>这意味着家庭可以申请这些扣除，无论他们是使用标准扣除还是逐项扣除。</p>
</div><p>High-income households may be more likely to itemize, meaning they detail a list of eligible deductions on their tax return.</p>
<div class="lb-trans"><p>高收入家庭可能更倾向于逐项扣除，这意味着他们在报税时详细列出符合条件的扣除。</p>
</div><p>Taxpayers itemize when the deductions add up to more than the standard deduction. Some deductions are only available to taxpayers who itemize, such as for &#34;SALT&#34; (or, a deduction for state and local income taxes and property taxes) or mortgage interest.</p>
<div class="lb-trans"><p>纳税人在扣除总额超过标准扣除时才会逐项扣除。一些扣除仅对逐项扣除的纳税人可用，例如 “盐税”（即州和地方所得税和财产税的扣除）或抵押贷款利息。</p>
</div><p>Also, the new deductions have income limits, barring them from the highest-income households.</p>
<div class="lb-trans"><p>此外，新扣除有收入限制，排除了最高收入家庭。</p>
</div><p>For example, the overtime deduction's value starts to decline once an individual's income exceeds $150,000 ($300,000 for married couples filing jointly). The value of the senior &#34;bonus&#34; falls once income exceeds $75,000 ($150,000 if married and filing jointly).</p>
<div class="lb-trans"><p>例如，一旦个人收入超过 150,000 美元（已婚夫妇共同报税为 300,000 美元），加班扣除的价值就开始下降。一旦收入超过 75,000 美元（已婚且共同报税为 150,000 美元），高级 “奖金” 的价值也会下降。</p>
</div><h2>Tax credits</h2>
<div class="lb-trans"><h2>税收抵免</h2>
</div><p>Tax credits are another mechanism to lower a household's tax bill.</p>
<div class="lb-trans"><p>税收抵免是降低家庭税负的另一种机制。</p>
</div><p>A tax credit reduces your tax liability dollar-for-dollar. (If you claim a $1,000 credit, it can reduce your tax bill by $1,000.) Credits have the same dollar value regardless of your tax bracket.</p>
<div class="lb-trans"><p>税收抵免按美元抵消您的税负。（如果您申请 1,000 美元的抵免，它可以减少您的税单 1,000 美元。）抵免的美元价值与您的税率无关。</p>
</div><p>Unlike deductions, the &#34;benefits from tax credits are skewed toward lower- and middle-income households,&#34; the Congressional Budget Office wrote in 2021.</p>
<div class="lb-trans"><p>与扣除不同，&#34;税收抵免的好处倾向于低收入和中等收入家庭，&#34;国会预算办公室在 2021 年写道。</p>
</div><p>Credits can be &#34;refundable&#34; or &#34;nonrefundable&#34;:</p>
<div class="lb-trans"><p>抵免可以是&#34;可退还的&#34;或&#34;不可退还的&#34;:</p>
</div><ul>
<li><strong>Refundable</strong>: The credit can reduce your tax bill below zero. In this case, you'd get a tax refund. For example, if your tax liability is $500 and you qualify for a $600 refundable credit, you'd get a $100 refund, according to a CBO example. Some credits are partially refundable, which limits the size of the refund.</li>
</ul>
<div class="lb-trans"><ul>
<li><strong>可退还</strong>：抵免可以将您的税单减少到零以下。在这种情况下，您将获得税款退款。例如，如果您的税负为 500 美元，而您符合 600 美元的可退还抵免资格，根据 CBO 的例子，您将获得 100 美元的退款。一些抵免是部分可退还的，这限制了退款的金额。</li>
</ul>
</div><ul>
<li><strong>Nonrefundable</strong>: Other credits are nonrefundable, meaning that they can reduce your tax bill to zero, but no lower. Credits that are nonrefundable or only partially refundable may prevent those with low incomes from getting the full value.</li>
</ul>
<div class="lb-trans"><ul>
<li><strong>不可退还</strong>：其他抵免是不可退还的，这意味着它们可以将您的税单减少到零，但不能更低。不可退还或仅部分可退还的抵免可能会阻止低收入者获得全部价值。</li>
</ul>
</div><p>The largest credits for individuals as measured by total government outlay are the child tax credit, earned income tax credit and the premium tax credit for health insurance, CBO said.</p>
<div class="lb-trans"><p>根据 CBO 的说法，按政府总支出计算，个人最大的抵免是儿童税收抵免、所得税抵免和健康保险的保费税收抵免。</p>
</div><p>The Senate legislation would permanently raise the maximum child tax credit to $2,200 starting in 2025, and would index this figure for inflation starting in 2026. The credit is partially refundable: Low earners can get up to $1,700 as a tax refund.</p>
<div class="lb-trans"><p>参议院立法将于 2025 年永久性地将儿童税收抵免的最高额度提高至 2,200 美元，并将从 2026 年开始根据通货膨胀对该数字进行调整。该抵免是部分可退还的：低收入者可以获得最多 1,700 美元的税款退款。</p>
</div><p>But currently, 17 million children do not receive the full $2,000 child tax credit because their families don't earn enough and owe enough taxes, according to the Center on Budget and Policy Priorities.</p>
<div class="lb-trans"><p>但根据预算和政策优先中心的数据，目前有 1700 万儿童未能获得全额 2,000 美元的儿童税收抵免，因为他们的家庭收入不足，欠税不足。</p>
</div>

为什么特朗普的税收扣除政策——涉及小费、汽车贷款等——可能不会给低收入者带来显著的好处