Qiimaha canshuurta iyo ka-reebitaankani waxay hoos u dhaceen dhowr isbuuc sanadihii
Horumarinta Dhaqaalaha iyo Xeerka Dib uheshiisiinta Cashuurta
Horumarinta Dhaqaalaha iyo Sharciga Dib-u-heshiisiinta Cashuurta (EGTRRA) waxaa la saxiixay Sharciga Juun 2001.
Marka laga soo tago canshuur celinta dakhliga weyn, waxaa si tartiib tartiib ah loo ciribtiray canshuurta hantida maguurtada ah ilaa inta laga waayay hal sannadkii 2010.
Waxaa lagu bedelay sharciyo asaasi ah oo lagu badalayo waqtigan. Qiimaha kharashka hantida dhaxalka ah waxaa laga yaabaa in la kordhiyo $ 1.3 milyan oo qawaani ah sharciyadan cusub, iyada oo laga soo horjeedo tallaabo aan xadidneyn oo ku saleysan sharciyada canshuurta horay u degsan. Intaa waxaa dheer, haddii hantida uu dhaxal galo xaaska nool ee si toos ah ama iyadoo loo marayo kalsoonida hantida dulsaar ah ee loo yaqaan 'QTIP' , hantida waxay heli kartaa $ 3 milyan oo dheeri ah oo dheeraad ah.
EGTRRA waxaa loogu talagalay "qorrax" ama dhacaya 31 December, 2010, taas oo macnaheedu yahay in canshuurta guryaha ay ku soo noqon doonto 2011 iyada oo ku saleysan sharciyada horay u socdey ilaa 2001. Laakiin canshuur mulkiiluhu dib ayuu ugu soo celiyay shuruudaha ee Canshuurta, Caymiska Shaqo-la'aanta, iyo Sharciga Abuuridda Shaqada (TRUIRJCA).
Canshuur celinta, Caymiska Shaqo-la'aanta ee Shaqo-la'aanta iyo Sharciga Dejinta
TRUIRJCA waxaa la saxiixay sharciga saacadda kow iyo tobnaad 17-kii Diisambar 2010-kii, waxayna codsatay dib-u-celin ku salaysan hantida dadkii geeriyooday intii u dhaxaysay Jannaayo 1, 2010 laakiin kahor December 31, 2010.
Sharcigaan wuxuu siiyey dhaxalsiiyayaal kuwii dhimatay intii lagu jiray waqtigan doorasho.
Waxay isticmaali karaan xeerarka asaasiga ah ee bedelay ama waxay isticmaali karaan xeerarka canshuuraha ee cusub oo kiciyay canshuurta canshuurta iyo cashuur dhaafka illaa $ 5 milyan.
Xeerarka cusub ayaa sidoo kale hoos u dhigay heerarka canshuurta ee quseeya ilaa 35 boqolkiiba waxayna ciribtireen canshuurta GST gabi ahaanba. TRUIRJCA waxay sidoo kale bixisay in mid kasta oo ka mid ah ka-dhaafitaannada loo dhisi doono sicir-bararka laga bilaabo 2012, taas oo kordhisay ilaa $ 5.12 milyan wakhtigaas.
Nidaamyada 2010-kii waxay doonayaan in ay doorbidaan sharciyada asaasiga ah ee ku salaysan xeerarka iyo xeerarka canshuurta guryaha oo looga baahan yahay inay soo gudbiyaan foomka cusub ee IRS, Foomka 8939, Qoondaynta kordhinta Aqoonsiga ee Hantida Lagu Qabto Mudan.
TRUIRJCA waxay sidoo kale soo bandhigtay fikradda canshuur celinta cusub: Gaadiidka canshuurta canshuurta iyo cashuur dhaafka cashuuraha ee u dhaxeeya canshuur bixiyayaasha is qaba. Lammaanaha sii noolaanaya ee aabihii dhintay ee ku dhintay 2011 ama 2012 ayaa ku dari kara qayb ka mid ah ka dhaafida aan loo isticmaalin xaaskeeda u dhintay iyada oo aan laga dhaafin. Tani waxay ubaahan tahay in la buuxiyo foomka canshuur celinta hantida federaalka, IRS Form 706 , Guryeynta Mareykanka (iyo Caymiska Bixinta Kala-baxa) Canshuur celinta, si ay u sameyso doorashooyinka la qabsashada.
Sharciga Rabitaanka Cashuurta Maraykanka ee Maraykanka
TRUIRJCA waxaa loo maleynayaa in ay hirgalayso laba sano oo kaliya, taas oo macnaheedu yahay in cashuurta hantida federaalka ah ee laga dhaafo iyo heerka canshuurtu ay ku dhaqmi doonaan sharciyada sannadkii 2001-dii January 1, 2013.
Hase yeeshee, Congress waxa ay soo saartay Sharciga Cashuurta Cashuurta Maraykanka (ATRA) 1-dii January, 2013-kii iyo madaxweyne Obama wuxuu saxiixay sharciga sanadkan 2-da January.
ATRA ayaa isbedel ku sameeyay sharciyada xukuma canshuurta guryaha, canshuurta hadiyadaha, iyo canshuurta GST sida hoos timaada TRUIRJCA si joogto ah hal mar oo ka mid ah: Canshuurta canshuurta ee loo adeegsado nooc kasta oo canshuur celin ah ayaa kordhay min 35 boqolkiiba ilaa boqolkiiba 40.
Xeerka Canshuurta iyo Sharciga Shaqada
Madaxwaynaha Donald Trump wuxuu saxiixay Sharciga Canshuurta iyo Sharciga Shaqada December 22, 2017. Ka sokow xeerka cashuuraha kale ee isbeddelka, TCJA wuxuu kordhay cashuurta hantida maguurtada ah ee ku baxaysa $ 10 milyan, korodhkana waxa sidoo kale loo dejiyey sicir bararka. Tani waxay ka dhigan tahay in ay ugu badnaan karto $ 11.2 milyan markii ay TCJA ku dhammaato 2025-ki. Lammaanaha is qaba waxay laba gaarsiin karaan labanlaaban cashuurta.
Cashuurta Dhimashada Gobolka
Marka laga reebo canshuuraha wareejinta federaalka, macaash badan oo ka mid ah dawladaha Mareykanka waxay sidoo kale canshuurta dhimashada ka qaadaan heer gobol. Gobolada qaarkood, canshuurtu waxay ku saleysan tahay qiimaha guud ee hantida, tanina waxaa loo yaqaan canshuurta guryaha. Gobolada kale, canshuurtu waxay ku saleysan tahay cidda dhaxlaysa, tanina waxa loo yaqaan canshuur dhaxalka .
Taakulaynta Cashuurta Taariikhda iyo Maalgashiga Federaalka ilaa iyo 2015
| Sannad | Canshuurta Ganacsiga Canshuurta | Heerka Canshuurta Guriga | Canshuurta Kaarka Canshuurta | Heerka Canshuurta ee Gift Gift | Kala-reebitaanka Sanadka | GST Ka-dhaafitaan | Heerka GST |
| 1987-1997 | $ 600,000 | 55% | $ 600,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1998 | $ 625,000 | 55% | $ 625,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1999 | $ 650,000 | 55% | $ 650,000 | 55% | $ 10,000 | $ 1,010,000 | 55% |
| 2000 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,030,000 | 55% |
| 2001 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,060,000 | 55% |
| 2002 | $ 1,000,000 | 50% | $ 1,000,000 | 50% | $ 11,000 | $ 1,100,000 | 50% |
| 2003 | $ 1,000,000 | 49% | $ 1,000,000 | 49% | $ 11,000 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% | $ 1,000,000 | 48% | $ 11,000 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% | $ 1,000,000 | 47% | $ 11,000 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% | $ 1,000,000 | 46% | $ 12,000 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% | $ 1,000,000 | 45% | $ 13,000 | $ 3,500,000 | 45% |
| 2010 | $ 0 ama $ 5,000,000 | 0% ama 35% | $ 1,000,000 | 35% | $ 13,000 | Lacag lagama helin GST | 0% |
| 2011 | $ 5,000,000 | 35% | $ 5,000,000 | 35% | $ 13,000 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% | $ 5,120,000 | 35% | $ 13,000 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% | $ 5,250,000 | 40% | $ 14,000 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% | $ 5,340,000 | 40% | $ 14,000 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% | $ 5,430,000 | 40% | $ 14,000 | $ 5,430,000 | 40% |
Lacagta laga dhaafo waxay ku korodhay $ 5.45 million sannadkii 2016, ka dibna $ 5.49 milyan sannadka 2017. Canshuurta canshuurta ayaa weli ku jirta 40 boqolkiiba, oo ka reebitaan sanadle ah ayaa ku jirtay $ 14,000.
Laga bilaabo sannadka 2018, ka-dhaafitaanku wuxuu kordho ilaa $ 10 malyan oo ah shuruudaha TCJA-da laga soo gudbiyay Disembar 2017, waxayna halkaas ku hayaan ilaa ugu yaraan 2025. Canshuurtu waxay joogtaa boqolkiiba 40, laakiin ka-reebitaan sannadlaha ah wuxuu kordhiyaa $ 15,000 sannadka 2018.