最后的 1月, 我们写了几项税收规定，由于2017年颁布的税法，这些规定将于2022年生效 减税和就业法案 (TCJA).  考虑到这些变化的生效日期要推迟四年，纳税人忽视这些变化是可以原谅的.   

We are writing this 1月 to update readers on three of these key provisions, 其影响可能会被当前经济环境中许多企业面临的持续挑战所放大. (A group of Congressional Republicans dubbed these the “Big Three” in a call for year-end legislation that would have rolled back these provisions; such legislation did not materialize. 两党仍在就制定一项针对三巨头和儿童税收抵免的税收法案进行谈判, but the likelihood of enactment in the near term is unknown and certainly challenging in an election year.)

Big Three: Unraveling the Impact of Key 税 Provisions

1. Section 163(J) interest expense 限制–changes to adjusted taxable income calculations.

企业在计算调整后的应纳税所得额以限制利息支出时，不能再排除折旧和摊销.  粗略地讲, TCJA引入的限制是EBITDA的30%(以税基计算，称为“调整后的应税收入”)。. 

从2022年开始, 折旧, amortization and depletion are no longer added back when calculating adjusted taxable income (i.e., the interest 限制 is now 30% of tax basis EBIT).  对很多企业来说, deductions for amortization and 折旧 significantly reduce taxable income.  为了计算利息限制而加回它们是减轻第163(j)条负面影响的关键。. 

2022年的变化带来了重大的紧缩 营业利息费用 限制.  With elevated interest rates and profit margin challenges, many businesses will face substantial limits on current interest deductibility for tax purposes.  企业应审查其债务/权益比率，并重新定位杠杆，以产生最佳的税收结果.  

2. R&开支(包括软件开发)不再立即扣除——它们必须在五年内摊销. 

TCJA保留了研究荣誉. 然而, 它要求特定的研究或实验支出在5年内资本化并摊销(在美国境外进行的研究为15年).S.)从2022年开始.   

这些 R&E支出 include software development costs which have, historically, been currently deductible.  尽管大力游说寻求废除该法案, 变化是看不到的，国税局正在为纳税人提供更详细的指导，包括实施(e.g., 请注意2023 - 63).   

This will have major impacts on businesses that invest heavily in R&E和软件开发包括国际税收规定的境外所得无形收入扣除, the global intangible low-taxed income (GILTI) calculation and the foreign tax credit 限制.  企业应该考虑R的影响&他们估计的税务负债的资本化/摊销，以及这些投资未来的经济变化. 

3. 奖金折旧正在逐步取消.

而 100%奖金折旧 was available for many years beginning before 1/1/23, it is now being phased out.  For property placed in service after 2022, the bonus 折旧 deduction is reduced as follows:  

  1. 在2023 - 80%期间，  
  2. 2024年- 60%  
  3. 2025年- 40%  
  4. 在2026年- 20%，和  
  5. 2026年后- 0%  

鉴于纳税人多年来享受的全额支出，这种奖金折旧拨备的回滚很容易被忽视.  企业可能希望考虑加速计划中的资本支出，以便在奖金折旧条款还存在的时候利用它们.   纳税人还应记住，根据第179条，在适当考虑相对涉及的资格参数的情况下，可能可以获得全额费用.  

Navigating the Shifting Tides of Business 税ation in 2023 

的 “Big Three” provisions are ushering in a new era of strategic tax planning. Another item to be aware of in addition to the “Big Three” is the 限制 on certain expenses for meals. 2021年通过的《明升app》(CAA)暂时允许2021年和2022年纳税年度的餐费扣除100%. This change from the CAA was temporary and intended to boost the restaurant industry during COVID. For 2023, certain meal expenses are now limited to a 50% deduction.  

的 enactment of new legislation repealing the above tax provisions will be a challenge in an election year.  因此, organizations should incorporate the effects of these developments in their business and tax planning.  对利息支出扣除的限制更为严格, 加上对R的广泛大写要求&E and slower 折旧, may cause drastic swings in taxable income.   

Now, more than ever, modeling is essential to optimize tax planning and avoid unpleasant surprises. If you would like to discuss the above changes or the myriad of other changes applicable in 2023 or beyond, 请与您的税务合作伙伴联系. 

Content provided by LBMC tax professionals Ben Carver and Dennis Metzler. 

LBMC tax tips are provided as an informational and educational service for clients and friends of the firm. 该沟通是高级别的，不应被视为采取任何具体行动的法律或税务建议. 个人在作出任何税务或法律相关决定之前，应咨询其个人税务或法律顾问. 除了, the information and data presented are based on sources believed to be reliable, but we do not guarantee their accuracy or completeness. 的 information is current as of the date indicated and is subject to change without notice. 

1月1日营业税更新. 26, 2023.

的 减税和就业法案 (TCJA), enacted in late 2017, introduced dramatic changes throughout the tax code. 而 many of the new provisions were advertised as easing the tax burden on business, 必然会有收入抵消, 税收也会增加. 的 关心行为 2020年推出了特殊的企业税减免规定，以帮助企业应对疫情引发的经济衰退. 随着时间的推移，纳税人可能不会关注其中某些条款的到期或修改. 这些 developments can have material tax implications beginning in 2022 and continuing through 2026.

4 key tax law changes that may impact your bottom line

1. Section 163(J) interest expense 限制–changes to adjusted taxable income calculations.

企业在计算调整后的应纳税所得额以限制利息支出时，不能再排除折旧和摊销. This change is effective for tax years starting after 12/31/21. 的re was hope that congress would extend the old rules by 12/31/22 but that didn’t happen. Section 163(j) imposes a 限制 on the deductibility of interest expense for business. 粗略地讲, TCJA引入的限制是EBITDA的30%(以税基计算，称为“调整后的应税收入”)。. 从2022年开始, 折旧, amortization and depletion are no longer added back when calculating adjusted taxable income. 对很多企业来说, the deductions for amortization and 折旧 significantly reduce taxable income. 的ir add-back for purposes of computing the interest 限制 was key to lessening its negative impact. This 2022 change introduces a major tightening of the interest expense 限制 in the U.S. 因此，企业可能需要重新考虑债务/股本比率以及杠杆在其全球组织中的定位.

2. R&费用(包括软件开发)不再立即扣除，必须在2022年开始的五年内摊销.

This change is effective for tax years starting after 12/31/21. 的re was also an expectation that congress would extend this favorable expensing provision by 12/31/22, 但这并没有发生. TCJA保留了研究荣誉. 然而, 它要求特定的研究或实验支出在五年期间(在美国境外进行的研究为15年)资本化和摊销.S.)从2022年开始. 这些 R&E支出 include software development costs which have, historically, been currently deductible. 而 vigorous lobbying efforts continue in Washington seeking retroactive modification of this provision, 变化似乎不会马上发生. This will have major impacts on businesses that invest heavily in R&E和软件开发包括国际税收规定的境外所得无形收入扣除, the global intangible low-taxed income (GILTI) calculation and the foreign tax credit 限制. 企业应该考虑R的影响&对其估计的2022年税务负债进行资本化/摊销，以及未来此类投资的经济变化.

3. 奖金折旧正在逐步取消 – for tax years beginning 1/1/23.

当它是 100%奖金折旧 适用于1/1/23之前开始的纳税年度, there will now be a phased down bonus 折旧 deduction over the coming years. 对于2022年以后投入使用的物业，奖金折旧扣除额减少如下:1)2023年- 80%, 2) 2024年- 60%, 3) 2025年- 40%, 4) 2026年- 20%, 5) 2026年后- 0%(长生产期物业和非商用飞机额外增加一年). 鉴于纳税人多年来享受的全额支出，这种奖金折旧拨备的回滚很容易被忽视. 企业可能希望考虑加速计划中的资本支出，以便在奖金折旧条款还存在的时候利用它们. 就像R一样&第2条中提到的变化, 延长奖金折旧条款，是依赖该条款改善资本投资经济性的企业激烈游说的焦点.

4. Significant change in meal and beverage expense deductions.

餐饮费用 provided by restaurants were 100% deductible for 2021 and 2022. 根据第274条，这些食品和饮料费用的一般规则现在将恢复为从1/1/23开始的纳税年度的50%扣除.

美国.S. 税法是不断变化的, and it remains extremely challenging for businesses to remain current. LBMC的使命是帮助明升体育app下载客户及时了解影响其业务的税收变化，并帮助他们制定适当的应对策略. If you would like to discuss the above changes or the myriad of other changes applicable in 2022 or beyond, 请与您的税务合作伙伴联系.