미국  Tax Reform  개혁안 2018 – Joyce Kim

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

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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.   

 

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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 Central Garden, created by artist Robert Irwin, lies at the heart of the Getty Center.

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.

The natural ravine and tree-lined walkway that leads the visitor to a central clearing.
The natural ravine and tree-lined walkway that leads the visitor to a central clearing.

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

 This 45-minute site tour explores the legacy of the Getty Center’s groundbreaking architecture from concept to construction to its opening in 1997. Meet outside the Museum entrance on the bench at the top of the stairs.

 

Life & Style – Arts &  Entertainment

Current Exhibitions and Installations

 THE GETTY CENTER

 

Arts &  Entertainment – By Joyce Kim – Coldwell Banker

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.

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Getty Center 
Art museum in Los Angeles, California
The Getty Center, in Los Angeles, California, is a campus of the Getty Museum and other programs of the Getty Trust. Wikipedia
Address1200 Getty Center Dr, Los Angeles, CA 90049

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

Michelangelo to Degas: Major New Acquisitions
Until Apr 22, 2018ON NOW
The Getty Museum recently made one of the most significant acquisitions in its history, consisting of sixteen drawings and a painting from a private collection. The group features works by many of the most celebrated draftsmen in the history of European art, including Michelangelo, Andrea del Sarto, Domenico Tiepolo, G…
getty.edu
Robert Polidori: 20 Photographs of the Getty Museum, 1997
Until May 6, 2018ON NOW
Acclaimed photographer Robert Polidori (Canadian-American-French, born 1951), known for his images of architecture and human habitats, created a series of images of the Getty Center shortly before the opening of the multipurpose complex in 1997. Organized to celebrate the twentieth anniversary of the Center, this exhib…
getty.edu
FREE
Getty Center has free admission but parking is chargeable.
$15 flat rate is the parking fee. The same is $10 if you enter after 3pm.
Parking for less than one hour is free

 

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