赈灾税
Background
The Federal Emergency Management Agency (FEMA) declares as many as 75 major disasters each year, 自2005年以来,已经宣布了500多起重大灾害. 然而,, 在几乎所有受洪水影响的社区, 飓风, 龙卷风和其他自然灾害, 很少有人获得他们所需要的联邦税收减免.
188bet亚洲真人体育下载的 is concerned about the struggles taxpayers face when they need to make home repairs and reopen their businesses immediately after the disaster. 在某些情况下, 比如飓风桑迪, 居民和企业尚未获得任何形式的税收减免. 目前的制度没有为灾民提供公平可靠的税收援助.
这就是为什么我们站在前面寻求解决方案, proposing that Congress provide permanent tax benefits that would kick in automatically when FEMA declares a location to be federal disaster area.
这种方式, 该领域的受害者总是可以指望可靠和及时的税收减免, 他们的188bet亚洲真人体育下载网址可以更好地为他们提供成功的策略建议. "Right now, we're left guessing," 作证 Troy Lewis, chair of the 188bet亚洲真人体育下载's 税 Executive Committee.
188bet亚洲真人体育下载的位置
例如, the 188bet亚洲真人体育下载 recommends that Congress allow business owners and individuals the time they need to claim losses by extending the net operating loss carryback to 5 years. This would also help taxpayers amend prior returns to receive increased refund amounts that they can use to help rebuild. 我们还建议给纳税人更多的时间(5年)来更换他们的财产. 根据现行法律, disaster victims are not able to defer gains from insurance settlements after two years and must pay income taxes on these proceeds; in other words, 他们要为更换房屋或企业的成本纳税. Individuals whose homes are damaged or destroyed often need to tap into additional funds beyond what they may receive from insurance providers or the 政府. 这就是为什么美国注册188bet亚洲真人体育下载建议国会允许他们最多提取100美元,从他们的退休计划中扣除(不含税),并在五年内偿还这笔钱, and also exclude from taxable income the cancellation of debt income for non-business debts. |
税务宣传工作
188bet亚洲真人体育下载的 actively monitors and advocates for legislation to provide disaster-related tax relief. 以下是几个里程碑:
- 2023年8月29日 188bet亚洲真人体育下载 Provides Recommendations for Updated Guidance and Clarifications on 赈灾税
188bet亚洲真人体育下载的 provides comments and 建议 for updated guidance and clarifications from the IRS in several areas relating to disaster tax relief. - 2023年6月12日 美国注册188bet亚洲真人体育下载支持伤亡损失扣除恢复法案
美国注册188bet亚洲真人体育下载提交了一封支持《188bet亚洲真人体育下载》的信, which would repeal the suspension imposed by the 税 Cut and Jobs Act for tax years 2018-2025 of personal casualty loss deductions not attributable to a Federally declared disaster, 最高扣除额为50美元,在2018-2025纳税年度,每年可获得5000美元. 除了, the proposed legislation would extend the period of limitation on filing a claim for credit or refund of tax as a result of a deductible personal casualty loss for tax years 2018-2025. 美国注册188bet亚洲真人体育下载(188bet亚洲真人体育下载)还提出了几项改进立法,除了注意到我们的11 建议 也用于灾难税收减免. - 2023年6月9日 美国注册188bet亚洲真人体育下载支持为自然灾害提供备案救济的立法
188bet亚洲真人体育下载的 支持 legislation which would extend the IRS’s authority to grant tax relief following state-declared disaster emergencies. 它还将强制性的联邦申请延期从60天延长到120天, 这样纳税人就有更多的时间在灾难发生后报税了. - 2023年3月17日 – 188bet亚洲真人体育下载 Comments Requesting Lookback Period for Refunds and Credits to Apply to All Disasters Going Forward
188bet亚洲真人体育下载 submitted comments to Treasury and IRS requesting that the IRS apply the relief given in 请注意2023 - 21 regarding the lookback period for allowing tax credits or refunds to all Federally declared disasters. - 2023年2月7日 – · 2023 188bet亚洲真人体育下载 Compendium of 税 Legislative Proposals – Simplification and Technical Proposals
作为美国注册188bet亚洲真人体育下载税收立法纲要的一部分,美国注册188bet亚洲真人体育下载 建议 11 建议 for permanent and uniform provisions to aid taxpayers in disaster relief situations. - 2022年6月2日 -美国188bet亚洲真人体育下载网址公会提交的"Bipartisan Retirement Bill Language to Permanently Remove Financial Penalties for Individuals Impacted by Natural Disasters .” The provision would preclude immediate taxation on victims of a disaster event who withdraw up to $22,000 from a qualified plan or individual retirement account and repay the amount within three years.
- 2021年11月8日 美国注册188bet亚洲真人体育下载提交了意见 on S. 3173《188bet亚洲真人体育下载网址》. 具体地说, 我们支持这项法案所包含的目标, to permanently provide disaster victims affected by a major federally-declared disaster additional tax relief for damages and losses not reimbursed by insurance.
- 2021年10月20日 188bet亚洲真人体育下载的 支持 S. 2583, 灾难退休储蓄法案, and the efforts to permanently remove financial penalties for individuals impacted by natural disasters who choose to use retirement funds to cover unexpected expenses associated with those disasters.
- 2021年9月15日美国注册188bet亚洲真人体育下载表示强烈 支持 为“S. 2748,自然灾害救济法案”, that would extend the IRS’s authority to grant tax relief following state-declared disasters and states of emergency. 该法案还将强制性的联邦申请延期从60天延长到120天, 这样纳税人就有更多的时间在灾难发生后报税了.
- 2021年6月2日 美国注册188bet亚洲真人体育下载(188bet亚洲真人体育下载)表达了强烈的不满 支持 或者两党合作。”申请自然灾害救济法案由众议员朱棣文(加州民主党)和约翰·卡特科(纽约州共和党)介绍。. This bill would extend the Internal Revenue Service’s (IRS) authority to grant tax filing relief following state-declared disasters and states of emergency. The legislation also expands the mandatory federal filing extension from 60 days to 120 days, 这样纳税人就有更多的时间在灾难发生后报税了.
- 2017年7月17日 -美国注册188bet亚洲真人体育下载最近提交的 救灾物资 以回应哈奇主席(参议院财政委员会)提出的对税收改革发表评论的要求. We submitted all 10 of our disaster 建议 in item #5 of our individual tax reform letter.
- 2015 -美国188bet亚洲真人体育下载网址公会“为自然灾害受害者提供税务宽免.” This was used on the Hill to distribute our 10 permanent provisions to various state representatives’ offices. 2015年9月24日-美国注册188bet亚洲真人体育下载的支持信(美国注册188bet亚洲真人体育下载给里德的信) (美国注册188bet亚洲真人体育下载写给维特的信) 第三章(仅限永久性条款) 《188bet亚洲真人体育下载》(H.R. 3110 & S. 1795).
- 2015年7月16日 ——代表. 汤姆·里德介绍了 国家税收救济灾难法案 它包含了美国注册188bet亚洲真人体育下载的许多建议.
- 11月. 18, 2014 ——美国注册188bet亚洲真人体育下载税务执行委员会主席Troy Lewis 作证 在参议院小企业小组面前, 解释现行制度对纳税人及其顾问的影响.
- 11月. 22, 2013 -美国注册188bet亚洲真人体育下载提供 建议 向参众两院的税务编写委员会提交永久性的灾难税收减免.
额外的信息 & 的见解
相关资源
- 2022年、2021年和2020年自然灾害国家税收申报指南
- 188bet亚洲真人体育下载 Recommendations for Administrative and Filing and Payment Relief for State and Local 税es during the Coronavirus Pandemic
- 2020年各州冠状病毒大流行纳税申报指南图表
- 2018年佛罗伦萨和迈克尔飓风州税申报指南
- 美国注册188bet亚洲真人体育下载救灾税收指导和资源
- 2017年国家备案救济图表 : we are working with other organizations to compile a list of state relief for recent 飓风 and sharing that information with various state CPA societies in case they are interested in pursuing broader relief.
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