根據網上的資料, 比較新舊稅法下,家庭聯合報稅條件下,例出不同的可征稅收入(taxable income)情況下的納稅額.
表1. 提交表決的新稅表
| Income Tax Rate | Taxable Income Levels for Those Filing As: |
| Tax Act | Married-Joint |
| 12% | $0 - $90,000 |
| 25% | $90,000 - $260,000 |
| 35% | $260,000 - $1,000,000 |
| 39.60% | $1M+ |
表2. 現在的稅表
|
. Married Filing Joint Taxable Income Tax Brackets and Rates, 2017 |
||
|---|---|---|
|
Rate |
Taxable Income Bracket |
Tax Owed |
|
10% |
$0 to $18,650 |
10% of taxable income |
|
15% |
$18,650 to $75,900 |
$1,865 plus 15% of the excess over $18,650 |
|
25% |
$75,900 to $153,100 |
$10,452.50 plus 25% of the excess over $75,900 |
|
28% |
$153,100 to $233,350 |
$29,752.50 plus 28% of the excess over $153,100 |
|
33% |
$233,350 to $416,700 |
$52,222.50 plus 33% of the excess over $233,350 |
|
35% |
$416,700 to $470,700 |
$112,728 plus 35% of the excess over $416,700 |
|
39.60% |
$470,700+ |
$131,628 plus 39.6% of the excess over $470,700 |
表3, 新舊稅法下的納稅額, 注意收入是Taxable income.
| Taxable income | Current tax | New plan tax |
| 10000 | 1000 | 1200 |
| 20000 | 2067 | 2400 |
| 30000 | 3567 | 3600 |
| 40000 | 5067 | 4800 |
| 50000 | 6567 | 6000 |
| 60000 | 8067 | 7200 |
| 70000 | 9567 | 8400 |
| 80000 | 11477 | 9600 |
| 90000 | 13977 | 10800 |
| 100000 | 16477 | 13300 |
| 110000 | 18977 | 15800 |
| 120000 | 21477 | 18300 |
| 130000 | 23977 | 20800 |
| 140000 | 26477 | 23300 |
| 150000 | 28977 | 25800 |
| 160000 | 31684 | 28300 |
| 170000 | 34484 | 30800 |
| 180000 | 37284 | 33300 |
| 190000 | 40084 | 35800 |
| 200000 | 42884 | 38300 |
| 210000 | 45684 | 40800 |
| 220000 | 48484 | 43300 |
| 230000 | 51284 | 45800 |
| 240000 | 54417 | 48300 |
| 250000 | 57717 | 50800 |
| 260000 | 61017 | 53300 |
| 270000 | 64317 | 56800 |
| 280000 | 67617 | 60300 |
| 290000 | 70917 | 63800 |
| 300000 | 74217 | 67300 |
| 310000 | 77517 | 70800 |
| 320000 | 80817 | 74300 |
| 330000 | 84117 | 77800 |
| 340000 | 87417 | 81300 |
| 350000 | 90717 | 84800 |
| 360000 | 94017 | 88300 |
| 370000 | 97317 | 91800 |
| 380000 | 100617 | 95300 |
| 390000 | 103917 | 98800 |
| 400000 | 107217 | 102300 |
| 410000 | 110517 | 105800 |
| 420000 | 113883 | 109300 |
| 430000 | 117383 | 112800 |
| 440000 | 120883 | 116300 |
| 450000 | 124383 | 119800 |
| 460000 | 127883 | 123300 |
| 470000 | 131383 | 126800 |
| 480000 | 135310 | 130300 |
| 490000 | 139270 | 133800 |
| 500000 | 143230 | 137300 |
| 510000 | 147190 | 140800 |
| 520000 | 151150 | 144300 |
| 530000 | 155110 | 147800 |
| 540000 | 159070 | 151300 |
| 550000 | 163030 | 154800 |
| 560000 | 166990 | 158300 |
| 570000 | 170950 | 161800 |
| 580000 | 174910 | 165300 |
| 590000 | 178870 | 168800 |
| 600000 | 182830 | 172300 |
| 610000 | 186790 | 175800 |
| 620000 | 190750 | 179300 |
| 630000 | 194710 | 182800 |
| 640000 | 198670 | 186300 |
| 650000 | 202630 | 189800 |
| 660000 | 206590 | 193300 |
| 670000 | 210550 | 196800 |
| 680000 | 214510 | 200300 |
| 690000 | 218470 | 203800 |
| 700000 | 222430 | 207300 |
| 710000 | 226390 | 210800 |
| 720000 | 230350 | 214300 |
| 730000 | 234310 | 217800 |
| 740000 | 238270 | 221300 |
| 750000 | 242230 | 224800 |
| 760000 | 246190 | 228300 |
| 770000 | 250150 | 231800 |
| 780000 | 254110 | 235300 |
| 790000 | 258070 | 238800 |
| 800000 | 262030 | 242300 |
| 810000 | 265990 | 245800 |
| 820000 | 269950 | 249300 |
| 830000 | 273910 | 252800 |
| 840000 | 277870 | 256300 |
| 850000 | 281830 | 259800 |
| 860000 | 285790 | 263300 |
| 870000 | 289750 | 266800 |
| 880000 | 293710 | 270300 |
| 890000 | 297670 | 273800 |
| 900000 | 301630 | 277300 |
| 910000 | 305590 | 280800 |
| 920000 | 309550 | 284300 |
| 930000 | 313510 | 287800 |
| 940000 | 317470 | 291300 |
| 950000 | 321430 | 294800 |
| 960000 | 325390 | 298300 |
| 970000 | 329350 | 301800 |
| 980000 | 333310 | 305300 |
| 990000 | 337270 | 308800 |
| 1000000 | 341230 | 312300 |
說明:
1.
由於抵稅(tax deductions)的改變, 家庭的Taxable Income可能會變化不少.
考慮到沒了personal exemption
如果原來是用standard deduction 兩口之家的deduction會增加, 3口之家,基本持平, 4口以上會減少.
如果原來是itemized deduction, 考慮到沒有州稅, 地方稅減免,沒有personal exemption, 總的免稅額會成千上萬地減少, 甚至可能不到24000, 隻能用standard deduction. Taxable Income成千上萬地增加, 在這種情況下, 納稅額會增加不少. 例如, 在原來的稅法下, 你的 Taxable Income是10萬, 交稅16,477, 但在新的稅法下, 你的Taxable Income 很可能是11萬了, 需交稅15,800，當Taxable Income 達到113,000時，需交稅16,550， 但如果你的Taxable Income 是12萬，就需交稅18,300.
| 100000 | 16477 | 13300 |
| 110000 | 18977 | 15800 |
| 120000 | 21477 | 18300 |
2.新增$600 child credit和$300 Family Credit沒有在計算在內
