2025年税法提高了SALT的扣减限额,并增加了新的上线间歇,根据收入逐步取消。 The 2025 tax law raises SALT deduction limits and adds new above-the-line breaks, with phaseouts based on income.

由OBBBA制定的2025年税法暂时将单身夫妇和已婚夫妇的SALT扣除上限提高到40 000美元,并逐步取消MAGI的50万至60万美元。 The 2025 tax code, shaped by the OBBBA, temporarily raises the SALT deduction cap to $40,000 for singles and married couples, phasing out between $500,000 and $600,000 in MAGI. 新的上线扣减包括最多25 000美元用于合格的加班费和小费,10 000美元用于美国组装车辆的自动贷款利息,所有这些车辆都有收入的逐步停用。 New above-the-line deductions include up to $25,000 for qualified overtime and tips, and $10,000 for auto loan interest on U.S.-assembled vehicles, all with income phaseouts. 65岁及以上的老年人可领取最高12,000美元（双人）或6,000美元（单身），最终在150,000美元和75,000美元之间逐步取消。 Seniors 65 and older may claim up to $12,000 (couples) or $6,000 (singles), phasing out at $150,000 and $75,000 MAGI. 为了保持效益,纳税人应当有时间收入,尽量扩大HSA和IRA缴款,推迟资本收益和罗斯转换,并避免超过逐步淘汰阈值。 To preserve benefits, taxpayers should time income, maximize HSA and IRA contributions, delay capital gains and Roth conversions, and avoid exceeding phaseout thresholds.