[20170802]IF10695_税收改革的关键问题：“更好的方式”房屋计划.pdf

https:/crsreports.congress.gov August 2, 2017Key Issues in Tax Reform: The “Better Way” House PlanOn June 24, 2016, House Speaker Paul Ryan released the Better Way Tax Reform Task Force Blueprint, which provides a revision of federal income taxes. (For an analysis of the plan, see CRS Report R44823, The “Better Way” House Tax Plan: An Economic Analysis, by Jane G. Gravelle.) The plan does not specify all changes that might broaden the base or any transition rules. Tax Revisions For the individual income tax, the plan would broaden the base by disallowing itemized deductions except for mortgage interest and charitable deductions, lower the rates (with a top rate of 33% compared to 39.6% under current law), and alter some of the elements related to family size and structure by eliminating personal exemptions, allowing a larger standard deduction, and adding a dependent credit. The current earned income credit and child credit would not be altered. Capital gains, dividends, and interest would be taxed at 50% of ordinary rates; currently, capital gains and dividends are subject to a top rate of 20% and interest is taxed at ordinary rates. For business income, the current income tax wo