[20181004]IF10977_税收改革2.0：税务建议的方式和方法.pdf

https:/crsreports.congress.gov Updated October 4, 2018Tax Reform 2.0: The Ways and Means Tax ProposalsThe Ways and Means Committee, on September 13, 2018, approved three tax bills. H.R. 6760, the Protecting Family and Small Business Tax Cuts Act of 2018, would make the individual tax cuts in the 2017 tax revision (commonly referred to as the Tax Cuts and Jobs Act) permanent. H.R. 6757, the Family Savings Act of 2018, would expand tax benefits for savings and make other modifications to retirement plans. H.R. 6756, the American Innovation Act of 2018, would provide tax benefits for start-up businesses. The last two bills were approved in the House on September 27, 2018, and the first on September 28, 2018. Making the Individual Tax Cuts Permanent, H.R. 6760 The most significant bill, measured by budgetary impact, would make the expiring provisions relating to individual tax revisions, including the deduction for pass-through businesses taxed under the individual tax, permanent. These provisions are explained in CRS Report R45092, The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law, coordinated by Molly F. Sherlock and Donald J. Marples. When the 2017 tax revision was ad