I-EGTRRA: UMthetho woPhuhliso loQoqosho kunye noMthetho woNgeniso loRhulumaniso woNyaka wo-2001

Kutheni i-EGTRRA yehlulekile

UMthetho woPhuhliso loQoqosho kunye noMthetho woNgeniso loNgeniso lweNkxaso yoNyaka ka-2001 ngumvuzo werhafu owenziwe ngomhla ka-Juni 7, 2001. Ulawulo lwe- Bush lucwangcise ukunyuka kweerhafu ukukhuthaza uqoqosho nokuphelisa umnotho we-2001 . Iintsapho ziya kuchitha imali eyongezelelweyo, ukwanda kwemfuno . Igama loMthetho loMthetho woLuntu 107-16.

Ngokukodwa, i-EGTRRA:

• Ukwandisa iminikelo ehlawulwa irhafu abantu abangayenza kwiingxelo zabo ze-IRA.

• Ukuphindwa kabini kwerhafu yengxowa yomntwana ukusuka kwi-$ 500 ukuya kwii-1,000 zamawaka.
• Ukwandiswa kweNgeniso yeMali yeNgeniso yeNgeniso.
• Ukunikezelwa kweentlawulo ezinkulu zeendleko zemfundo kunye nokonga.
• Ukunciphisa irhafu yesipho.
• Ukubonelela ngeempazamo ezivela kwiNqanaba elincinci leRhafu .
• Ukuxhaswa kwempahla kunye neerhafu zokurhumela irhafu ukuze zipheliswe ngo-2010.
• Ukunciphisa "isohlwayo somtshato" ngokuphindwe kabini ukutsalwa okuqhelekileyo kwezibini ezitshatileyo. Kwaphindaphinda kabini umyinge wokufumana umtshato kwiibini ezitshatileyo kwi-bracket ye-15 yepesenti. Lezo nyathelo zenze ireyithi zerhafu zilingana nezibini eziza kuba nazo xa zingatshatanga.
• Ukuqhoxisa isigaba-esicwangcisiweyo sokuxolelwa ngabanye kulabo abafumana imali engaphezu kwama-150,000, kunye nokunciphisa isigaba-phantsi kwee-deductions ezithintekayo kubantu abafumana imali engaphezu kwama-100,000.
• Amanani entlawulo eyancitshiswe ngolu hlobo lulandelayo: i-39.6% ukuya kuma-35 ekhulwini, ama-36 ekhulwini ukuya kuma-33 ekhulwini, ama-31 ekhulwini ukuya kuma-28 ekhulwini, kunye nama-28 ukuya kuma-25 ekhulwini. Yakha inqanaba elitsha leepesenti ezili-10 kwabanye abaye bahlawula ipesenti ezili-15.

Iinkonzo

I-EGTRRA igcinwe abahlawuli berhafu i-1.35 trillion ngaphezu kweminyaka eyi-10. I-Urban Institute ithi ukunyuka kweerhafu kuzuze iintsapho kunye nabantwana abanemali engaphezulu kwama- $ 200,000.

Ekubeni ibuyiselwe kwi-2001, i-Internal Revenue Service yathumela iincwadi zokubuyiselwa imali kubarhafi.

Oku kwenza abantu bazive befumana imali yokukhululeka.

Umxhasi

I-EGTRRA ayizange iphelise umnotho ngenxa yezizathu ezininzi. Okokuqala, ukunyuswa kweerhafu kwagqitywa ngo-2009, ngokukhawuleza ukunyusa uqoqosho. Ukukhula koqoqosho kwaba ngama-1.0 ekhulwini ngo-2001 kwaye kwanda kuphela kuma-1.8 ekhulwini ngo-2002, kwaye i-2.8 ekhulwini ngo-2003. Ukuyicombulula oku, iCongress yadlulisela i- JGTRRA ngo-2003 ukukhawuleza ukunyuka kweerhafu.

Okwesibini, abaninzi abantu basindisa iziphuzo zabo kunokuba bachithe. Kungenxa yokuba abo babakhonkethi beerhafu eziphezulu bavele benemali engenayo eyaneleyo yokugubungela imali yabo yabathengi. Basebenzisa imali eyongeziweyo yerhafu yokukhulisa imali.

Ekuhambeni kwexesha, i-EGTRRA yonakalise uqoqosho ngokunciphisa kakhulu imali yokufumana imali karhulumente . Oku kwandiswe kwintlupheko yebhajethi yonyaka, kwaye ngoko ke ityala le- US . Eli tyala libeka uxinzelelo oluphantsi kwexabiso le dollar , eyaqala ukuhla ngo-2006.

Kutheni i-EGTRRA ilimaza uqoqosho

Ukwahlula kweentlawulo zombini kwe- Bush kufuneka kuhlaziywe ngo-2005. Uqoqosho lubuye lufumane ngokwaneleyo. Ukukhula kweGDP kwaba ngama-3.8 ekhulwini ngo-2004 kunye ne-3.3 ekhulwini ngo-2005. Ukuba ukuchithwa kweerhafu kwakuye kwaguqulwa, iirhafu eziphezulu zaziye zinciphisa imali. Oku bekuya kunceda ukukhusela ukuhlaselwa kwezindlu ekugqibeleni kwakhokelela kwingxaki yemali ka-2008 .

Kunoko, i-EGTRRA ne-JGTRRA zenzelwe ukuphela ngo-2010. Akukho namnye oya kunciphisa irhafu yerhafu xa ukukhula koqoqosho kusenalo. Ngelo xesha, iCongress yabhekana nerekhodi eyi-13 trillion. Kwabanjwa phakathi kweliwa lokudlulela kunye neendawo ezinzima zengqesho.

Ekubeni ukhetho lwangaphakathi phakathi kuka-2010, amaRiphabhulikhi athola ininzi kwiNdlu yabameli. Bafuna ukwandisa i-EGTRRA iminyaka emibini. Amademokhrasi avumile ngaphandle kokuba abafuni ukunyusa ikhefu zentela kulabo abafumana i-$ 200,000 (i-$ 250,000 kwiintsapho) okanye ngaphezulu.

Ukunyuswa kweentlawulo ze-Obama zonyaka ka-2010 kwandise ubuninzi beentlawulo zerhafu zaseBush. Yabuyiselwa irhafu yerhafu, nangona ixabiso eliphantsi. U-Obama wongezelela neenzuzo zengqesho kunye nokunciphisa irhafu yentlawulo. Ngonyaka ka-2012, ukutyunjwa kwenziwe ngokusisigxina njengenxalenye yokujongana nokukhusela i- cliff .

Utshintsho olulodwa kuphela lwalubuyiselwe ibhakethi yentela ephezulu ukuya kuma-39.5 ekhulwini. (Imithombo: "I-Bush Tax Cut Cut: Ngenye Iminyaka Kamva," i-Brookings Institute, ngoJuni 2002. "I-Tax Transfer Taxes," I-Institution Policy Policy ". Ngo-2013. "Impembelelo yoQoqosho loRhumo lweRhafu," i-Heritage Foundation, ngo-Apreli 27, 2001.)