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Thursday, September 28, 2017

Donald Trump unveils ambitious plan to overhaul US tax system



Donald Trump on Wednesday unveiled an ambitious tax plan, proposing sweeping tax cuts for individuals and corporations in what the president dubbed a “once-in-a-generation” opportunity to overhaul America’s tax code.
Speaking at an event in Indiana, Trump called the current tax system a “relic” while rolling out a proposal that seeks to simplify the tax code and nearly doubles the standard deduction to $12,000 for individuals and $24,000 for families.
“These tax cuts are significant. There’s never been tax cuts like what we’re talking about,” Trump said in characteristically grandiose fashion.
“We will make taxes simple, easy, and fair for all Americans.”
The tax plan, which was drafted by a group of congressional Republicans and administration officials, collapses the number of personal tax brackets from seven to three. By simplifying the system, Trump said, “the vast majority of families will be able to file their taxes on a single sheet of paper”.
The individual tax rates would be 12%, 25% and 35% – and the plan recommends a surcharge for the very wealthy. But it does not set the income levels at which the rates would apply, so it is unclear just how much of a tax cut would go to a typical family.
Trump insisted the tax plan would not benefit the “wealthy or well-connected”, stating: “They can call me all they want, it’s not gonna help.”
“It’s not good for me, believe me,” he added. “What is good for me is if everything takes off like a rocketship, like it should have for 20 years. That’s good for me.”
But – despite six months of talks with congressional leaders – the outline still lacks vital details about how middle-class families would fare. There are also signs that the wealthiest sliver of Americans could still reap tremendous benefits from the proposed changes, even though Trump has suggested that the rich will not be better off.

“We’re finally ending the crushing, horrible unfair disaster of the estate tax,” Trump said.Trump also dedicated a considerable portion of his remarks in Indiana to railing against the estate tax, which he referred to as the “death tax” and would be eliminated under his plan. Such a move would primarily benefit top earners, including the president.
The tax in question applies to estates valued at more than $5.49m for individuals or $10.98m for married couples. According to the Tax Policy Center, a research group based in Washington, just 0.2% of estates of people who died were subject to the tax, which currently stands at a rate of 40% under the law.
Trump and Republicans in Congress have argued the estate tax has a crippling effect on family farms, ranches and small businesses. But a Tax Policy Center analysis of the year 2013 found only 3% of the estates subject to the tax were farms and businesses.
By contrast, a review by Bloomberg revealed huge savings for Trump and his cabinet, which is regarded as the wealthiest in US history. 
Trump’s estate would save $564m, the review found, based on his estimated net worth of $3bn. Trump claims his net worth to be at least $10 bn, but he has refused to release his tax returns in a break from precedent, making it difficult to fully evaluate how Trump’s tax plan as president would affect him personally.
According to the Bloomberg analysis, a repeal of the estate tax would save Trump’s commerce secretary, Wilbur Ross, roughly $545m and potentially result in more than $900m in savings for Richard DeVos, the father-in-law of Betsy DeVos, Trump’s education secretary.
The plan would seek to help families by calling for an increased child tax credit and opening it up to families with higher incomes. The credit currently is $1,000 per child. The plan also seeks to limit the “marriage penalty” on the joint income of couples who both work.

Deductions for mortgage interest and charitable giving would remain, but the plan seeks to end most itemized deductions that can reduce how much affluent families pay. It retains existing tax benefits for college and retirement savings such as 401k contribution plans.Also proposed is a new tax credit of $500 to help pay for the care of the elderly and the sick who are claimed as dependents by the taxpayer.
Companies would find themselves paying substantially lower tax rates, part of an effort to make US businesses more competitive globally.
Corporations would see their top tax rate cut from 35% to 20%. For a period of five years, companies could further reduce how much they pay by immediately writing off their investments.
New benefits would be given to firms in which the profits double as the owners’ personal income. They would pay at a 25% rate, down from 39.6%. This creates a possible loophole for rich investors, lawyers, doctors and others, but administration officials say they will design measures to prevent any abuses.
Trump’s push for tax reform comes as Republicans in the US Senate failed in their latest attempt to repeal and replace Barack Obama’s healthcare law.
Senate Republicans are looking at a similar process for tax reform, known as budget reconciliation, which enables them to pass a bill with a simple majority vote. But that could present similar obstacles to healthcare, where Republicans complained about the party-line process and negotiations held primarily behind closed doors.
Republicans hold a narrow 52-48 seat majority, which means they can afford to lose just three votes. Vice-President Mike Pence can cast a tie-breaking vote in the event of a 50-50 vote. Trump has shown little interest in the process on Capitol Hill and has grown increasingly frustrated with his failure to own a major legislative accomplishment.

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