It’s a safe bet that parts of the most recent tax reforms left you a little — or very — perplexed. 如果是这样的话，你并不孤单. 一项调查显示，77%的受访者对新税法感到困惑. The confusion is understandable — there are a lot of moving parts when it comes to any tax changes.

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以帮助澄清混乱, Arbor Financial Credit Union has provided the top 5 tax reform changes you should know:

1. 降低税率和改变收入范围

The seven tax brackets found in the former law remain, but a number of tax rates are lower. 适用税率的收入门槛也发生了变化.

• 前几档分别是:10%、15%、25%、28%、33%、35%和39%.6%

• 新的税率为:10%、12%、22%、24%、32%、35%和37%

The 收入 thresholds at which these brackets kick in change for single and married joint filers, 也.

对Arbor金融信用社会员的洞察

These changes make this as good a time as any to examine deductions that can place you in a lower tax bracket and lighten your tax load. 可用的选择包括爱尔兰共和军、529计划、HSA或类似的策略.

2. 个人和家庭税收减免

提高标准扣除额:
新税法将标准扣除额提高了近一倍. 单个纳税人的标准扣除额从6美元跃升,从2017年的350美元降至12美元,2018年的税(2019年提交的税). Married couples filing jointly see an increase from $12,700 to $24,000. 这些增长意味着更少的人将不得不逐项登记. 如今，大约30%的纳税人逐项纳税. 根据新的法律，这一比例预计会下降.

增加儿童税收抵免:
For families with children the Child Tax Credit doubles from $1,000 per child to $2,000. 此外，可退还的数额从1 100美元增加到1 400美元. The bill adds a new, non-refundable credit of $500 for dependents other than children. 最后, it raises the 收入 threshold at which these benefits phase out from $110,对已婚夫妇来说，从000美元到400美元,000.

对Arbor金融信用社会员的洞察
当父母为孩子的教育存钱时, 现有的信息表明，他们的储蓄还不够. An increase in the Child Tax Credit translates to an opportunity to increase such funds via a 529 plan. Doing so effectively increases the credit since 529 plan funds are tax deferred (and are completely tax free if used for qualified education expenses). If you’re a parent wandering the maze of education costs and funding solutions, this approach makes for an outstanding reinvestment opportunity and is something worth careful consideration.

3. 取消或减少扣除

个人及受养人豁免:
The bill eliminates the personal and dependent exemptions which were $4,2017年为0.50美元，预计将增至4美元,150 in 2018.

州和地方税收/住房抵押贷款:
该法案限制了州和地方财产的数额, 收入, 销售税可以减到10美元,000. 在过去，这些税通常是完全免税的. The bill also caps the amount of mortgage indebtedness on new home purchases on which interest can be deducted at $750,000, 从1美元下降,000,现行法律规定的000.
 
卫生保健:
The bill eliminates the tax penalty for not having health insurance after December 31, 2018. It also temporarily lowers the floor above which out-of-pocket medical expenses can be deducted from the former law floor of 10% to 7.2017年和2018年为5%. 所以2017年和2018年，医疗费用大于7.5% of adjusted gross 收入 can be deducted as opposed to the higher 10%.

4. 增加替代性最低免税额

The bill eases the burden of the individual alternative minimum tax (AMT) by raising the 收入 exempted:

• From $84,500 (adjusted for inflation) to $109,400 for married couples filing jointly

• 单个纳税人从54300美元(经通货膨胀调整)减至70300美元

其结果是:支付AMT的纳税人减少了.

对Arbor金融信用社会员的洞察
AMT豁免最初没有与通货膨胀挂钩, which meant an increasing number of taxpayers qualified for the tax (since their wages increased). 

5. 小企业的淘汰和削减

Self-employed (contractors, freelancers, sole proprietors) and small businesses:
该法案对商业有无数的改变. 最大的改革包括将最高企业税率降至21%, a new 20% deduction for 收入s from certain type of “pass-through” entities (partnerships, 年代队, 独资企业), 对借款利息支出的限制, almost doubling of the amount small businesses can expense from the 2017 Section 179 amount of $510,000 to $1,000,000, 并取消公司替代性最低税(AMT)。.

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