미국 Tax Reform 개혁안
2018년부터 본격적으로 시행
공제액- Standard Deduction
2018 표준 공제액은 싱글의 (Single) 경우 $12,000,
부부의 경우 (Married Filing Jointly) $24,000.
Past, 2017 년에는 싱글의 표준 공제액은 $6,350.
부부는 $12,700
개인소득세 세율 – Income Tax
2018-2025
39.6% -37%, 35% (현행 유지), 33%-32%, 28%-24%, 25%-22%, 15%-12%, 10%
현행 유지
이사 – Moving Expenses
Military 제외, 이사 비용 공제 없음
자녀 세금 공제 – Child Tax Credit
자녀 세액공제를 1,000 달러에서 2,000 달러로 인상,
나이 제한은 16세 이하,
모기지 이자 공제 – Mortgage Interest Deduction
12/14/17 이후에 대출 된 모기지 이자 공제 가능 한도를 $1,000,000에서$750,000 로 줄인다. 두 번째 집에 대한 모기지 이자는 여전히 공제가 가능하지만 한도가 있음
법인세-기업세 -Corporate Tax
기업 세율을 35%에서 21%로 낮추며,
사업 소득 공제 Deduction-Qualified Business Income
개인소득세를 적용받았던 수익에 대해 20% 공제 허용
******************************************************************************
The new tax reform bill, which was signed into law by President Trump in late December, will be effective for the 2018 tax year. The National Association of REALTORS® has put together a useful summary to help you understand how the law affects homeowners and the real estate industry. Below, I have shared direct excerpts from that summary about a few of the major provisions affecting current and prospective homeowners.
Tax Rate Reductions
- The new law provides generally lower tax rates for all individual tax filers. While this does not mean that every American will pay lower taxes under these changes, many will.
- The tax rate schedule retains seven brackets with slightly lower marginal rates of 10%, 12%, 22%, 24%, 32%, 35% and 37%.
Exclusion of Gain on Sale of a Principal Residence
- The final bill retains current law – a significant victory that NAR achieved.
Mortgage Interest Deduction
- The final bill reduces the limit on deductible mortgage debt to $750,000 for new loans taken out after December 14, 2017. Current loans of up to $1 million are grandfathered and are not subject to the new $750,000 cap. Neither limit is indexed for inflation.
- Homeowners may refinance debts existing on December 14, 2017 up to $1 million and still deduct the interest, so long as the new loan does not exceed the amount of the mortgage being refinanced.
- The final bill repeals the deduction for interest paid on home equity debt through December 31, 2025. Interest is still deductible on home equity loans (second mortgages) if the proceeds are used to substantially improve the residence.
- Interest remains deductible on second homes, but subject to the $1 million/$750,000 limits.
Deduction for State and Local Taxes
- The final bill allows an itemized deduction of up to $10,000 for the total of state and local property taxes and income or sales taxes. This $10,000 limit applies for both single and married filers and is not indexed for inflation.
- The final bill also specifically precludes the deduction of 2018 state and local income taxes prepaid in 2017.
Standard Deduction
- The final bill provides a standard deduction of $12,000 for single individuals and $24,000 for joint returns. The new standard deduction is not indexed for inflation.
None of the information in the NAR report is intended as tax advice, so please consult your tax advisor for additional guidance.
****************************************************************************************************************************
Life & Style * Weekend Calendar
Current Exhibitions – The Getty Center
Groundbreaking Architecture Tour
GETTY CENTER
Daily, through April 29, at 11 am, 2 pm
The Central Garden at the Getty Center is an evolving work of art, with tree-lined walkways that lead visitors through extraordinary sights, sounds, and scents.
More than 500 varieties of plant material are used in the landscaping of the Central Garden.
The Getty Center features several gardens and fountains, and landscaping for public enjoyment, including a cactus garden at the South Promontory, fountains in the Museum Courtyard and the Tram Arrival Plaza, shaded hideaways, and spectacular views of the Santa Monica Mountains, the Pacific Ocean, and Los Angeles.
The Central Garden

The Central Garden, created by artist Robert Irwin, lies at the heart of the Getty Center. The 134,000-square-foot design features a natural ravine and tree-lined walkway that leads the visitor through an extraordinary experience of sights, sounds, and scents.
The walkway traverses a stream that winds through a variety of plants and gradually descends to a plaza where bougainvilleaarbors provide scale and a sense of intimacy. Continuing through the plaza, the stream cascades over a stone waterfall or “chadar,” into a pool with a floating maze of azaleas. Specialty gardens encircle the pool. All of the foliage and materials of the garden have been selected to accentuate the interplay of light, color, and reflection.

Irwin began planning the Central Garden in 1992, as a key part of the Getty Center project. Since the Center opened in 1997, the Central Garden has evolved as its plants have grown and been trimmed. New plants are constantly being added to the palette. Irwin’s statement “Always changing, never twice the same” is carved into the plaza floor, reminding visitors of the ever-changing nature of this living work of art.
The Getty Center
Free | No ticket required
Life & Style – Arts & Entertainment
Current Exhibitions and Installations

Arts & Entertainment – By Joyce Kim – Coldwell Banker
Beyond the Nile: Egypt and the Classical World
March 27–September 9, 2018
Rembrandt and the Inspiration of India
March 13–June 24, 2018
Paper Promises: Early American Photography
February 27–May 27, 2018
Cut! Paper Play in Contemporary Photography
February 27–May 27, 2018
Harald Szeemann: Museum of Obsessions
February 6–May 6, 2018
A Queen’s Treasure from Versailles: Marie-Antoinette’s Japanese Lacquer
January 23, 2018–January 6, 2019
Michelangelo to Degas: Major New Acquisitions
January 17–April 22, 2018
Pastels in Pieces
January 16–July 29, 2018
Robert Polidori: 20 Photographs of the Getty Museum, 1997
December 12, 2017–May 6, 2018
J. Paul Getty Life and Legacy
September 27, 2016–Ongoing
Greek and Roman Sculpture from the Santa Barbara Museum of Art
May 24, 2016–Ongoing
THE GETTY VILLA
- The Getty Villa is currently being reimagined.Please excuse some temporary gallery closures and restricted access to the Outer Peristyle during your visit. See the most current information to enjoy our many open galleries and special program.
******************************************************************************************************************
The J. Paul Getty Museum commonly referred to as the Getty, is an art museum in California housed on two campuses: the Getty Center and Getty Villa
Exhibits

The Room With The View * Joyce Kim – Coldwell Banker Global Luxury ( SOLD $ 4.5 M)
Home With The View Joyce Kim – Coldwell Banker Global Luxury ( SOLD $ 4.5 M)

Hancock Park LA Home Sold & Leased – Joyce Kim
Your Home Value
YOUR HOME VALUE
GET YOUR FREE REPORT!
당신의 집의 가치를 몇분만에 알아 보실수 있습니다.
Enter Your Address Below. It will only take few minutes.
Click Here to Find Your Home Value: GO!
Email – Joyce Kim for FREE Seller Package Now!
8 Practical Facts & Tips To Get Your Home Sell With Best Price!
셀러가 가장 집을 높게 팔수있는 8가지 실속있는 팁스를 담은 – 브클렛을 – 무료증정 합니다.
Joycekim@coldwellbanker.com
(Direct) 213 503-0315 (B) 310 777-6278
Fluent English/Fluent Korean