克里斯托弗·埃尔斯特2019年9月23日|
9月13日星期五，美国国税局(IRS)发布了针对减税和就业法案(TCJA)中奖金折旧条款的建议法规。对于在纳税申报单中扣除楼面平面图利息的经销商，拟议的条例提供了期待已久的关于奖金折旧的可用性指引。
在TCJA下，实体对商业利益费用的扣除限制在其调整后的应税收入的30％。由于国家汽车经销商协会（NADA）和国家协会的勇气努力，楼层计划利息不会受到业务利益限制。但是，从本次提供TCJA的替代额外计划权益的权衡是，交易商通常无法使用额外折旧。奖金折旧允许实体立即扣除其在置于服务中的年度符合条件资产的100％购买价格，而不是通过内部收入守则所规定的资产的有用生活贬值。
The TCJA and subsequent guidance regarding bonus depreciation and the interest limitation did not specifically address situations when a dealer’s total business interest expense, even when taking floor plan interest into account, was not in excess of 30% of its adjusted taxable income, and whether or not such a dealer would be able to utilize bonus depreciation. During 2018 and 2019, NADA, with support of accounting firms across the country, recommended to the IRS that dealers in these situations should be permitted to utilize the bonus depreciation provisions of the TCJA. These efforts were successful, and the proposed regulations issued on September 13 specifically state that a dealer with total business interest expense—including floor plan interest—that does not exceed 30% of adjusted taxable income is generally permitted to utilize bonus depreciation. Furthermore, the proposed regulations also specify that this calculation and the determination of whether or not a dealer is eligible to utilize bonus depreciation should be made on annual basis.
我们鼓励经销商与他们的税务筹划人员讨论IRS的这一有利指导，以确定他们是否有资格利用奖金折旧来最大化扣减。在blum，我们了解TCJA的复杂性及其对经销商的影响，并乐意以我们所能提供的任何方式提供帮助。
