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美国国税局关于国家给予税收抵免的最终规则

2019年6月20日

The federal Department of Treasury and Internal Revenue Service (IRS) released a 最终规则将于2019年6月13日揭晓 regarding federal tax treatment of charitable giving when donations also generate state and local tax credits. 该规定将于2019年8月12日生效. 

关于规则

与2018年10月发布的拟议法规类似, an individual taxpayer claiming the charitable deduction may not deduct the portion of a donation that generates a state or local tax credit.

Unlike the proposed regulation, there is a safe harbor provision. Individual taxpayers can deduct the value of the tax credit under the State and Local Taxes (SALT) deduction up to the $10,000年帽. 

例如:

  • 一个只挣1美元的逐项纳税的人,000 donation to a child care facility and claims the 50% Child Care Contribution Credit  (CCCC) ($500) on Colorado taxes would only be able to claim $500 of the donation as part of the taxpayer's federal charitable deduction. 然而, the taxpayer could claim the remaining $500 as part of the taxpayer's SALT deduction if SALT liability is less than $10,000. 
  • 只捐了1美元的非分项纳税人,000 and claims CCCC would still be able to claim this 50% credit on state taxes ($500) . 因为纳税人要求的是标准扣除, the taxpayer would not be able to deduct the contribution on federal taxes under the charitable deduction or SALT deduction. 

就像提议的规则一样, this does not apply to state or local tax deductions or state of local programs that generate tax credits of 15% or less. 

The change will affect the 5 to 15 percent of taxpayers that make charitable contributions and continue to itemize despite the standard deduction increase in the Tax Cuts and Jobs Act.

根据一篇题为 各州对联邦税收改革的反应, the rule is expected to apply to at least 7 tax credits in Colorado including CCCC, 对企业园区项目贡献的信贷, 和总保护地役权信贷.

规则如何影响捐赠 

The 全国非营利组织理事会 indicates that the impact may be limited for nonprofits in low-tax states and those that usually receive donations from low to middle income taxpayers. 然而, the proposed regulation would have applied to contributions made after August 27, 2018. Taxpayers could have increased their donations prior to August 27, 2018 in anticipation of the new rule or held off making contributions while the rule was pending. 潜在的, taxpayers who made contributions and claimed state tax credits after August 27, 2018 could file amended tax returns to take advantage of the safe harbor. 

365手机登录对 2015年科罗拉多州税收数据 suggests how this change might impact giving to nonprofits that benefit from these tax credits. 这一变化将明显影响收入为200美元的纳税人,扣除超过$10者,可达$ 000或以上,州税和地方税都是五千. These taxpayers represent only 16% of all taxpayers claiming the SALT deduction.

然而, 看看受该计划影响的具体税收抵免, it appears that high income taxpayers claimed most of the dollar amount of credits offered through these programs despite being less than half of the number of donors in 2015. 因为他们的高收入, these taxpayers will most likely still benefit from the federal charitable deduction for their gifts but how they give could be influenced by the more favorable approach for their taxes.

换句话说, they may have to choose between taking a state tax credit and a reduced chairtable deduction versus taking the charitable deducton and forgoing state tax credit programs. Taxpayers who previously itemized could still give more via state tax credit programs to increase their state tax savings.

2018年建议的IRS法规

2018年10月11日,美国国税局达成了一项 法规评议期 that reduce the charitable deduction for individual taxpayers who itemize their federal tax deductions and benefit from state or local tax credits for giving. The rule would apply to contributions made after August 27, 2018.

The proposed regulations are intended to address new laws in several other states to work around the new $10,000 limit on the federal itemized deduction for state and local taxes (SALT). Those laws would essentially allow taxpayers to make certain state and local tax payments in the form of charitable contributions to nonprofits formed by state and local governments. 作为一个结果, those taxpayers would be able to deduct state and local taxes in excess of $10,通过慈善捐款扣除.

But the regulations not only affect these government agencies or government-formed charities, 他们要求个人支付, 或者将财产转让给非营利组织, to reduce their federal charitable deduction by the amount of any state or local tax credits they claim for charitable giving. 

The regulations propose treating the value of tax credits like other benefits donors may receive when making a gift - e,g. subtracting the value of the cost of a meal at a charity gala from the tax-deductible contribution.

访问Leaffer Law Group, for a helpful article explaining the rationale for the proposed change.

365手机登录对拟议条例的意见

365手机登录 submitted written comments on the proposed regulation.

阅读365手机登录的评论

 

 

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