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【特朗普新政】一文看懂特朗普「大而美」稅改法案

Future Wealths
Future Wealths
4 7 月, 2025
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《經濟通通訊社４日專訊》美國眾議院周四（３日）通過「大而美」稅改法案，法案將送交
給特朗普簽署，預計能在美國獨立日前正式生效。

大而美法案重點內容有以下八大項：

１﹒稅收改革及減稅措施
小費收入、加班費、汽車貸款利息、學生貸款償還額度免稅，每名子女的抵免額提升至２５００
美元。

２﹒鼓勵製造業與研發投資
向返回美國投資的製造企業提供稅務抵免，撥款支持基礎建設更新，鐵路與高

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Last Update: 4 7 月, 2025

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