正如我们最近观察到的 关于降低通货膨胀法案(或IRA)的博客, the vote of Senator Kyrsten Sinema (D-Arizona) was critical to the original proposed bill making it through the Senate approval process intact. 嗯，法案通过了，但不是原来的形式. It made it through, but it did not make it through intact.
On Sunday, the Senate agreed to a slightly modified version of the IRA in a 50/50 vote that was broken in favor of the passage by Vice President Kamala Harris. 在这个版本的法案中, the carried interest provision desired by most Democrats was eliminated (keeping intact the current law). It was replaced with a provision calling for a 1% excise tax incurred on corporate stock repurchases, 该税收将于2023年生效.
The newly proposed minimum corporate tax of 15% on adjusted financial reporting was also modified, adding a carve-out that further limits the impact of this change. Some early estimates, 包括税务联合委员会, 表明大约有150家公司可能受到影响.
The House is expected to take up voting on the bill this coming Friday. While a coalition of Democratic lawmakers from high-tax states have been adamant that they would not support a budget reconciliation bill that lacked provisions increasing the $10,对州和地方的逐项税收减免的限额为000美元, 他们现在似乎已经同意了. Some members of the coalition including Representatives Josh Gottheimer (D-N.J.), Tom Suozzi (D-N.Y.谢里尔(Mikie Sherrill).J.)表示他们将投票赞成拟议的立法, 尽管它不包括SALT上限改革. 在众议院只有微弱多数的情况下, Democrats cannot afford many no votes from their party to pass the IRA bill.
Might that group, or other more progressive members of the Democratic party advocating for a larger economic package, play hardball after seeing the favorable results to Senator Sinema? House Speaker Nancy Pelosi stated Tuesday that she will ask members of the House to pass the bill without any changes to the version passed by the Senate and told NBC’s “Today” show: “Quite a bit of what is in the bill is what we had worked (on) together – the House and Senate – to do.”
到星期五我们就知道了. However, any changes by the House would need the approval of the Senate and could also impact its support in the Senate.
Note that the current bill still excludes various items highlighted in our original column.
如果您对拟议的IRA法案有疑问, please reach out to your Schneider Downs tax consultant for additional insights.
关于施耐德唐斯税务bet9平台游戏公司
Schneider Downs’ tax advisors have experience and expertise in a wide range of industries, including Automotive, Construction, Real Estate, Manufacturing, Energy & Resources, Higher Education, Not-for-profits, Transportation and others. Our industry knowledge and focus ensure the delivery of technical tax strategies that can be implemented as practical business initiatives.
要了解更多信息，请访问我们专门的 Tax Services page.
