ʻO kēia mauʻauhauʻauhau a me nā kuhi hewa ua hanaʻia he mau hanana i loko o nā makahiki
ʻO ka hoʻoponopono waiwai hoʻoponopono waiwai a me ka hoʻoponopono'āpana kālā
Ua hoʻokomoʻia kaʻenehana waiwai hoʻonaʻauao a me ka hoʻoponopono'āpana kālā (EGTRRA) i kānāwai i loko o Iune 2001.
Ma waho aʻe o ka nui o kaʻauhauʻauhau kālā, ua hoʻokuʻu pinepine ia i kaʻauhauʻauhau aupuni a hiki i ka nalowaleʻana no hoʻokahi makahiki i ka makahiki 2010.
Ua paniʻiaʻo ia e nā kaulike o ka laweʻana i hoʻoponopono hou i kēia manawa. ʻO ke kumukūʻai o ka waiwai hoʻoilina i hiki ke piʻiʻia e $ 1.3 miliona ma lalo o kēia mau rula hou, ke kū'ē i ka hopena palenaʻole ma ke kumuhana ma lalo o nā kānāwaiʻauhau o nāʻauhau mua. Eia kekahi, inā i loaʻa ka waiwai i kekahi wahine ola ma kahi a iʻole ma o kahi kuleana waiwai kūpono paha (QTIP) , hiki i ka waiwai ke loaʻa he $ 3 milionaʻoihana hou ma ke kumu.
Ua hoʻolālāʻiaʻo EGTRRA i ka "nāpoʻo" a pau paha i ka lā 31 o Kekemapa, 2010,ʻo ia hoʻi ka hoʻiʻana o kaʻauhau'āina i ka makahiki 2011 e like me nā kānāwai e holo nei a hiki i ka makahiki 2001. Akā, ua hoʻi mai kaʻauhau waiwai ma lalo o nā'ōlelo o ka 'Auhau Kokua, Ka Palapala Hōʻoia Loa Loa Loaʻole, a me kaʻOihana Hana Hana (TRUIRJCA).
ʻO ka'Āpana Lawaiʻa, ka'Āpono Aʻo Loa Loaʻole a me ka Job Creaction Act
Ua kakau inoaʻiaʻo TRUIRJCA i kānāwai ma ka holaʻumikumamākahi i ka lā 17 o Kekemapa, 2010, a ua hoʻohana hou ia i nā'āina o nā mea i make i waena o Ianuali 1, 2010 a ma mua o ka lā 31 o Kekemapa 2010.
Ua hāʻawi kēia kānāwai i nā hoʻoilina o nā poʻe hope i make i kēlā manawa he koho.
Hiki iā lākou ke hoʻohana i nā rula kumu kūpono i hoʻololiʻia aiʻole hiki iā lākou ke hoʻohana i nāʻauhauʻauhau o nā waiwai hou i hoʻokuʻiʻia kaʻauhau o ka waiwai a me nā hoʻokuʻu kālā kālepa i $ 5 miliona.
Ua ho'ēmi hou nā kānāwai hou i nā kaʻina auhau pili i 35 pakeneka a ua hemo i kaʻauhau GST a pau loa. Ua hoʻolako pū akuʻo TRUIRJCA i kēlā me kēlā me kēia hoʻohālike e helu inoaʻia no ka hoʻonuiʻana i hoʻomakaʻia i ka makahiki 2012, a hoʻonui iā lākou i $ 5.12 miliona i kēlā manawa.
He mau hoʻoilina o ka makahiki 2010 i hoʻoholo e makemake e hoʻololi i nā rula a me nā kānāwai o kaʻauhau i hoʻoiliʻia i kahi palapala IRS hou, puka 8939, ka hoʻonuiʻana i ka Basis no ka waiwai i loaʻa mai kahi mai .
Ua hoʻopuka houʻo TRUIRJCA i kahi manaʻo auhau hou:ʻo ka uku pono o kaʻauhau o ka'āina a me ka hoʻolimalimaʻana o ka hōʻai'ē kālā ma waena o nāʻauhauʻauhau. ʻO ka wahine ola o kekahi mea i make i ka makahiki 2011 a i ka makahiki 2012 paha, hiki iā ia ke hoʻohui i kekahi hapa o ka hoʻokuʻuʻana i hoʻohanaʻoleʻia e kāna wahine i make i kona pono pono'ī. ʻO kēia mea e waiho nei i kahi palapalaʻauhauʻauhauʻauhau ,ʻo IRS Puka 706 , ke KeʻenaʻOihanaʻauhauʻo United States (a Generation-Skipping Transfer), no laila hiki iā ia ke koho i ka koho koho.
ʻO ka'Āwilawila LawaiʻaʻAmelika
ʻO ka TRUIRJCA he pono wale nō iʻelua makahiki wale nō,ʻo ia hoʻi,ʻo ka hoʻokuʻu kālāʻauhau o ke aupuni pekelala a me kaʻaʻahiʻauhau e pale i nā kānāwai i hanaʻia i ka makahiki 2001 ma Ianuali 1, 2013.
Akā, ua hala ka Halepule i ka'AhawaiʻAnaʻAlaʻAnaʻAla Moku'āina (ATRA) i ka lā 1 o Ianuali, 2013 a ua hoʻokomoʻo Pelekikena Barackia i kēia kānāwai ma Ianuali 2 o kēlā makahiki.
Nā ATRA i hoʻololi i nā kānāwai e pili ana i nāʻauhau waiwai, nāʻauhau makana, a me kaʻauhau GST ma lalo o TRUIRJCA me ka hoʻokahi wale nō: Hoʻonuiʻia ka ukuʻauhau no kēlā me kēiaʻano kālā kālepa mai ka 35 pakeneka i ka 40 pakeneka.
ʻO ke Kānāwai Kū'ē a me ke Kino
Ua hoʻokomoʻo Pelekikena Donald Trump i ka hoʻokaeʻana i ka ' auhau a me ka hana ma ke kānāwai i ka lā 22 o Dekemaba, 2017. Ma waho aʻe o nā loli hou o kaʻauhau' auhau, ua hoʻonui ka TCJA i ka hoʻolimalima auhauʻauhau a $ 10 miliona, a ua helu pūʻia hoʻi kēia ulu no ka hoʻonui. ʻO ia keʻano hiki ke holo i kahi he $ 11.2 miliona ma mua o ka manawa i pau ai ka TCJA i ka makahiki 2025. Ua hiki i kahi kāne mare ke pale iʻelua manawa mai kaʻauhau.
Ka Makahiki Make
Ma waho aʻe o kaʻauhauʻauhau hoʻopuka'āina, ua hōʻiliʻili kekahi lima o nā US i kaʻauhau make ma ka moku'āina. I kekahi mau moku'āina, ke kumu o kaʻauhau e pili ana i ka nui o ka waiwai, a ua kapaʻiaʻo ia kaʻauhau waiwai. Ma nā'āina'ē aʻe, ua kauʻia kaʻauhau ma luna o ka mea nāna i hoʻoili, a ua kapaʻiaʻo ia heʻauhau hoʻoilina .
ʻO kaʻaeʻana o kaʻauhauʻauhauʻauhau a me nā uku i ka makahiki 2015
| Makahiki | Ka Waihona Laa Waiwai | Kaʻauhauʻauhau waiwai | Ka Waihona Lapaʻole | ʻO ka makana pili kālā | Ka HoʻokuʻuʻAna | Ka Waihona GST | GST uku |
| 1987-1997 | $ 600,000 | 55% | $ 600,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1998 | $ 625,000 | 55% | $ 625,000 | 55% | $ 10,000 | $ 1,000,000 | 55% |
| 1999 | $ 650,000 | 55% | $ 650,000 | 55% | $ 10,000 | $ 1,010,000 | 55% |
| 2000 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,030,000 | 55% |
| 2001 | $ 675,000 | 55% | $ 675,000 | 55% | $ 10,000 | $ 1,060,000 | 55% |
| 2002 | $ 1,000,000 | 50% | $ 1,000,000 | 50% | $ 11,000 | $ 1,100,000 | 50% |
| 2003 | $ 1,000,000 | 49% | $ 1,000,000 | 49% | $ 11,000 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% | $ 1,000,000 | 48% | $ 11,000 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% | $ 1,000,000 | 47% | $ 11,000 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% | $ 1,000,000 | 46% | $ 12,000 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% | $ 1,000,000 | 45% | $ 12,000 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% | $ 1,000,000 | 45% | $ 13,000 | $ 3,500,000 | 45% |
| 2010 | $ 0 aiʻole $ 5,000,000 | 0% aiʻole 35% | $ 1,000,000 | 35% | $ 13,000 | ʻAʻohe kālāʻauhau | 0% |
| 2011 | $ 5,000,000 | 35% | $ 5,000,000 | 35% | $ 13,000 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% | $ 5,120,000 | 35% | $ 13,000 | $ 5,120,000 | 35% |
| 2013 | $ 5,250,000 | 40% | $ 5,250,000 | 40% | $ 14,000 | $ 5,250,000 | 40% |
| 2014 | $ 5,340,000 | 40% | $ 5,340,000 | 40% | $ 14,000 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% | $ 5,430,000 | 40% | $ 14,000 | $ 5,430,000 | 40% |
Ua hoʻonuiʻia ka huina hoʻolimalima i $ 5,45 miliona ma ka 2016, a laila, $ 5.49 miliona i 2017. Ua hoʻomauʻia kaʻauhauʻauhau i 40 pakeneka, a no ka hoʻonuiʻana i ka makahiki i koe he $ 14,000.
E hoʻomaka ana i ka 2018, hoʻonuiʻia ka hoʻolimalima i $ 10 miliona ma lalo o nā hua'ōlelo o ka TCJA i hoʻoliloʻia i ka mahinaʻo Dekemaba 2017, a ma laila e paʻa ai a hiki i 2025.