2026年的税法延长了较低的税率,提高了儿童信贷额度,增加了新的扣除额,并为每个符合条件的儿童提供了1 000美元的政府礼物。 The 2026 tax law extends lower rates, boosts child credits, adds new deductions, and offers a $1,000 government gift per eligible child.

2026年申报季节生效的OBBBA税法规定长期的现行税率和加倍的标准扣减率,将儿童税收抵免扩大到每名合格子女2 200美元,加上通货膨胀调整,并增加了加班费、汽车贷款利息和老年人的新扣除额。 The OBBBA tax law, effective for the 2026 filing season, makes permanent current tax rates and the doubled standard deduction, expands the Child Tax Credit to $2,200 per qualifying child with inflation adjustments, and adds new deductions for overtime pay, auto loan interest, and seniors. SALT的扣减上限暂时提高到40 000美元至2029年。 The SALT deduction cap is temporarily raised to $40,000 through 2029. 小企业获得永久的奖金折旧和即时研发支出。 Small businesses gain permanent bonus depreciation and immediate R&D expensing. 一个新的“特朗普账户”为2025年至2028年之间出生的合格儿童提供一次性1 000美元的政府捐款,同时逐步取消一些清洁能源信贷。 A new "Trump Account" offers a one-time $1,000 government contribution for eligible children born between 2025 and 2028, while some clean energy credits are phased out. 专家预测退款额创历史新高,平均比2025年多1 000美元。 Experts predict record-high refunds, averaging $1,000 more than in 2025. 自由税正在提供免费咨询,以帮助纳税人做好准备。 Liberty Tax is offering free consultations to help taxpayers prepare.