尽管特朗普放松管制的推动,引发了法律和政治争议,但拜登时代的IRS关于商业扣除的规则仍然有效。 A Biden-era IRS rule on business deductions stays in effect despite Trump's deregulation push, sparking legal and political controversy.

尽管特朗普总统的取消监管议程和2026年经济增长预测为4%至5%,但拜登时代的IRS规则针对商业伙伴关系仍然有效。 Despite President Trump's deregulatory agenda and economic growth forecasts of 4% to 5% in 2026, the Biden-era IRS rule targeting business partnerships remains in effect. 该规则规定对法律扣减额进行追溯性税收评估,但被批评为未经国会批准而增加500亿美元的“后门”税收。 The rule, which imposes retroactive tax assessments on legal deductions, has drawn criticism as a $50 billion "backdoor" tax increase enacted without congressional approval. 商业团体和保守的智囊团认为,这是违反宪法的超额制裁和惩罚性执法,符合“直到证实无罪的有罪”标准,但截至2026年1月7日,尚未发布任何废止令。 Business groups and conservative think tanks argue it constitutes an unconstitutional overreach and punitive enforcement under a "guilty-until-proven-innocent" standard, but no repeal has been issued as of January 7, 2026.