Legal Update法律资讯 · October 14, 20262026年10月14日
The $40,000 SALT Cap, the New Tips, Overtime and Senior Deductions, and New York’s FY2026 Budget: Planning for the 2026 Filing Season4万美元州及地方税扣除上限、小费、加班及老年人新扣除，以及纽约州2026财年预算：2026报税季规划
IWhat Changed变化内容
Pub. L. 119-21 raised the cap on the itemized deduction for state and local taxes to $40,000 for 2025 ($20,000 for married filing separately) and $40,400 for 2026, increasing 1% a year through 2029 and reverting to $10,000 in 2030. The cap is reduced by 30% of modified AGI above $500,000, but not below $10,000. Entity-level pass-through entity taxes remain deductible. The Act also created deductions for 2025 through 2028 for qualified tips (up to $25,000), the premium portion of overtime pay (up to $12,500, or $25,000 on a joint return), taxpayers age 65 and older ($6,000 each) and interest on loans for new U.S.-assembled vehicles (up to $10,000), each subject to income phase-outs and a Social Security number requirement. For 2026 the standard deduction is $32,200 for joint filers and $16,100 for single filers. Rev. Proc. 2025-32.公法119-21将州及地方税（SALT）分项扣除上限提高至2025年4万美元（夫妻分别申报2万美元）、2026年40,400美元，此后每年增加1%至2029年，2030年恢复为1万美元。修正后调整总收入超过50万美元的部分，按30%递减上限，但不低于1万美元。实体层面的穿透实体税（PTET）仍可扣除。该法还为2025年至2028年设立多项扣除：合格小费（最高25,000美元）、加班费溢价部分（最高12,500美元，联合申报25,000美元）、65岁及以上纳税人（每人6,000美元）以及美国组装新车贷款利息（最高10,000美元），均设有收入递减及社会安全号码要求。2026年标准扣除额为联合申报32,200美元、单身16,100美元。税收程序2025-32。
New York's FY2026 budget reduced rates in the first five income brackets over two years, extended the top-bracket surcharge for five years, authorized one-time inflation refund payments and increased the Empire State child credit.纽约州2026财年预算在两年内降低前五档税率，将最高档附加税延长五年，批准一次性通胀退款，并提高帝国州子女抵免额。
IIAnalysis分析
For Queens and Long Island households paying substantial property and income taxes, the higher cap changes the itemize-or-standard calculation that most taxpayers stopped running after 2017. The phase-down above $500,000 of income, however, can produce an effective marginal rate well above the statutory rate within that band, which makes the timing of income and the pass-through entity tax election significant for business owners. The new deductions are below-the-line in some cases and subject to their own phase-outs and documentation rules, so employer reporting of tips and overtime will determine whether workers can claim them.对缴纳大量房产税及所得税的皇后区及长岛家庭而言，上限提高改变了2017年后多数纳税人已不再计算的“分项扣除还是标准扣除”问题。但收入超过50万美元后的递减机制，会使该区间的实际边际税率远高于法定税率，因此对企业主而言，收入时点及穿透实体税选择尤为重要。新扣除项目各有递减及凭证要求，雇主对小费及加班费的申报将决定员工能否申请。
IIIWhat To Do Now应对建议
Re-run the itemized deduction analysis for 2025 and 2026 returns. Business owners with income near or above $500,000 should review the PTET election before the New York deadline. Workers who receive tips or overtime should obtain employer statements supporting the new deductions.为2025及2026年度报税重新计算分项扣除。收入接近或超过50万美元的企业主，应在纽约州截止日前检视PTET选择。领取小费或加班费的员工，应取得雇主出具的证明以支持新扣除。
This update is general information, not legal advice for your situation. Laws and deadlines change; contact us about your matter.本文为一般性信息，不构成针对您个人情况的法律意见。法律及期限可能变化，请就您的具体事务与我们联系。