The forthcoming months are poised to introduce significant transformations in the American tax framework, 其影响超出了税务会计师的范围，进入了法律领域. Legal professionals, including tax attorneys, estate planners, and corporate lawyers, 会发现自己在这些变化中处于为客户提供建议的最前沿吗.

这些变化的根源是两个规律的汇合, 一种很快就会突然失效，而另一种只是在为长期发展积累动力. The Tax Cuts and Jobs Act of 2017 included major, 对《明升体育app下载》的临时修改将于1月1日午夜到期, 2026. On the other hand, the Inflation Reduction Act of 2022 created a new paradigm of tax audit and enforcement that crescendos over the course of 10 years as billions of dollars flow into the IRS for hiring thousands of new revenue agents. Combining these changes portends a landscape where taxpayers strain to plan for major changes of the substantive tax laws while squaring off against a newly annealed taxing authority, 可能是想展示自己的实力，证明自己扩大预算的合理性.

个人和公司税收的预期变化

个人税率将提高

个人所得税税率从37%上升到39%.6%和表中几乎所有其他利率都在上升. Individual income tax deductions and credits are also shifting, but this is more of a mixed bag. 大多数纳税人用来减税的标准扣除额被削减了一半, but itemized deductions such as the state and local tax deduction (SALT), mortgage interest deduction, and miscellaneous itemized deductions are being strengthened or reintroduced to the tax code. The result of this shift is that many more taxpayers are likely to itemize their deductions on their Forms 1040, 而不是采用标准扣除额. But this change may have knock-on effects with more people facing higher liabilities from the once dormant alternative minimum tax (AMT).

遗产税和赠与税豁免面临“使用或失去”的局面

High net worth individuals 也必须与变化相抗衡 estate and gift taxes. 目前每个美国人都有遗产和赠与税免税 $13.61 million 以支付其死后财产的转让或终身赠与. 而这种豁免通常会随着 inflation到2026年，它将被削减一半，从而获得约700万美元的豁免.

高净值个人现在面临着“use it or lose it” situation in which they must utilize their exemption with lifetime gifts or risk squandering it and effectively raise taxes on their estates by several million dollars. Wealth strategists and estate planners will be in high demand for the next couple of years as they help their clients make these gifts effectively. 但遗产规划需要时间，而规划师的客户名单已经满了. Individuals with net worth over $7 million should not wait to the last minute to revise their estate plans.

直通实体扣除到期

拥有过户实体(如S Corps)的少数人持股企业所有者, partnerships, or LLCs—are also facing a difficult situation. These business owners personally pay the income tax at individual tax rates on the income that their businesses earn. As mentioned above, these tax rates are going up from a top rate of 37% to a top rate of 39.6%. Making matters worse is that for years these business owners have relied on a 20% deduction for qualified business income, 它将在1月1日利率上升时完全到期, 2026. The combination of increased rates and an expiring deduction is an unfavorable mix for small business owners. Anyone with a pass-through entity reading these words would do well to contact his or her tax advisor for a frank discussion of how coming tax changes may impact the business.

加强公司税稳定和执法

With these substantive tax changes looming, it may be simpler to point out what is not changing.

C Corp Tax Rate Remains

而C公司的税率不会改变, 法律专业人士必须了解更广泛的税务执法情况.

Prior to 2018, 美国企业面临35%的最高税率, 是工业化国家中最高的. 这些高税收给企业带来了意想不到的不利影响，比如 corporate tax inversions 企业将业务转移到国外. With the Tax Cuts and Jobs Act, 企业所得税税率永久降至21%, 正好是工业化国家的平均水平. 这种低税率不会消失, and hopefully businesses will not resume the practices of shell-gaming their profits or offshoring their operations any time soon.

长期资本利得税税率保持不变

Additionally, the long-term capital gains tax rate—the tax applied to selling capital assets—is not moving from its current 23.8%，最高边际税率加上ACA附加税. 这是一个受欢迎的消息，因为如果税率在2026年上升, 2025年，市场格局可能会被低价甩卖所淹没, 卖家想趁税收低的时候变现. If the rate were going down in 2026, the cost of capital assets over the next couple of years would increase tremendously to make up for the extra tax premium being paid before 2026. 而不是鼓励混乱的局面, 长期资本利得率将在未来保持稳定.

IRS Enforcement Enhancement

虽然这些实质性的税收变化可能具有破坏性, the second hit of the one-two punch alluded to earlier comes with the Internal Revenue Service’s increased funding for enforcement from the Inflation Reduction Act. In late 2022, 国会授权在10年内为国税局提供800亿美元的额外资金. 在这笔拨款中，国税局预计将拨出45美元.60亿美元用于更严格的执法, largely by hiring an additional 87,新增税务人员和执法人员10,000人.

While there have been some political negotiations to try to reduce these new funds to the IRS, 这次预算增加并没有减少多少. Indeed, when the funding and hiring are complete, the IRS will more than double its 2022 workforce. 这一发展提出了几个问题:

  • 在2026年税收改革的早期，这些新的国税局执法者将针对谁?
  • How will the new enforcers’ mandate for increased revenue through increased enforcement affect the average taxpayer?
  • And if large, 高薪会计师事务所很难招到合格的会计师, 谁将成为国税局新的执法人员?

The next several years may be a perilous time to plan for tax changes and engage with the newly robust IRS. Legal practitioners will need to navigate an environment of increased scrutiny and enforcement, 为客户提供合规策略和防范审计或调查的建议.

不断变化的税收环境中的法律实践

面对不断变化的税收格局和国税局执法能力的增强, 法律专业人士的作用从未像现在这样重要. Tax, estate planning, and corporate law practitioners are tasked with not only navigating these changes for strategic tax planning but also preparing to defend their clients’ positions against heightened scrutiny.

By staying informed of legislative developments and collaborating with a network of financial experts, legal advisors are indispensable in guiding clients through this period of significant change, ensuring they are well-positioned to seize opportunities and mitigate challenges in the new tax regime. 今天就去找专业税务人员.

内容由LBMC税务专家David Frederick提供.

David Frederick, J.D., LL.M. 是LBMC私人客户组的高级税务经理，PC.  David is an attorney by background and his practice at LBMC is focused on advising high net worth individuals on matters of estate planning, business succession planning, and tax mitigation. He can be reached at david.frederick@0577-it.net or 615-690-1931.

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