Rancangan Undang-undang Tax Cuts and Jobs Act (H.R. 1) yang ditanda tangani oleh Presiden Trump  akan merombak besar-besaran kode pajak Amerika untuk memberi keringanan pajak pada pekerja, keluarga dan pencipta kerja, akhirnya disahkan oleh DPR dan Senat Amerika. RUU ini disahkan menjadi UU oleh Presiden Trump pada pagi hari tanggal 22 Desember 2017. Perundangan ini adalah perubahan besar-besaran terhadap Kode Pajak Amerika sejak 1986.

Meski RUU tersebut mengandung banyak sekali perombakan, tulisan ini hanya akan membahas perubahan yang memengaruhi akun-akun manfaat yang diarahkan ke konsumen.

  1. Program Transit dan Parkir (komuter): Hanya deduktabilitas biaya pemberi kerja untuk rencana ini yang berubah. Manfaat-manfaat standar industri sebelum pajak untuk program-program transit dan parkir untuk pekerja masih tetap ada dan bebas pajak. Satu-satunya yang berubah adalah bahwa pemberi kerja tidak bisa lagi mendeduksi biaya untuk manfaat komuter baik yang disubsidi ataupun yang bayar penuh. Dampaknya terhadap pemberi kerja adalah biaya dikali persentase pajak korporat yang baru yang lebih rendah minus tabungan-tabungan FICA.

Begini ilustrasinya:

Hari ini, saya digaji $5,000 dan gaji dikurangi $500 (untuk transport dan parkir). Pemberi kerja mendapat deduksi upah untuk $4,500 plus deduksi untuk transportasi yang memenuhi persyaratan sebesar $500. Pemberi kerja juga menghemat pajak-pajak FICA pada jumlah pengurangan gaji. Jumlah-jumlah ini bebas pajak bagi pekerja.

Tertanggal 1 Januari, saya digaji $5,000 dan gaji dikurangi $500 (untuk transport dan parkir). Pemberi kerja mendapatkan deduksi upah untuk $4,500 tapi mereka kehilangan deduksi untuk transportasi yang memenuhi persyaratan sebesar $500. Namun, dampaknya terhadap pemberi kerja kecil karena mereka sekarang membayar persentase pajak korporat yang baru dan lebih rendah. Mereka masih menghemat pajak-pajak FICA pada jumlah pengurangan gaji. Jumlah-jumlah ini bebas pajak bagi pekerja.

  1. Program reimburse sepeda yang memenuhi syarat: Biaya-biaya reimburse sepeda yang bebas pajak ditunda hingga 2025. Jadi, apabila pemberi kerja memilih untuk terus menawarkan manfaat ini, tidak ada deduksi bagi pemberi kerja dan jumlah-jumlah yang di-reimburse terhadap pekerja akan ditarik pajak. Dampaknya terhadap pemberi kerja akan kecil karena mereka sekarang membayar persentase pajak korporat yang baru yang lebih rendah.
  2. Health Savings Accounts (HAS): RUU tidak melakukan perubahan terhadap perlakuan pajak terhadap Health Savings Accounts.
  3. Healthcare flexible spending accounts (FSA): RUU tidak melakukan perubahan terhadap perlakuan pajak terhadap Healthcare FSA. Healthcare FSA tetap bebas pajak.
  4. Layanan orang tanggungan dan program bantuan adopsi: RUU tidak melakukan perubahan terhadap perlakuan pajak terhadap Dependent Care FSA atau Akun-akun atau program-program bantuan adopsi. Kredit pajak adopsi juga tetap sama.
  5. Program bantuan pendidikan: RUU tidak melakukan perubahan terhadap perlakuan pajak terhadap program bantuan pendidikan yang diberikan oleh pemberi kerja.
  6. Layanan kesehatan yang diberikan pemberi kerja: RUU tidak melakukan perubahan terhadap perlakuan pajak terhadap manfaat-manfaat layanan kesehatan yang diberikan pemberi kerja. Layanan kesehatan ini tetap bebas pajak.
  7. Persentase pajak korporat: Menurunkan persentase pajak korporat menjadi 21% dimulai sejak 1 Januari 2018.
  8. Chain CPI: RUU mengubah Consumer Price Index (CPI) yang dipakai untuk banyak penyesuaian-penyesuaian dengan inflasi atas manfaat dan pajak, misalnya batas bulanan transport dan parkir, Health FSA dan jumlah-jumlah Health Savings Account. Indek yang baru dinamakan Chain CPI (C-CPI-U) dan seperti halnya CPI-U, adalah ukuran rata-rata perubahan seiring waktu dalam hal harga-harga yang harus dibayar oleh konsumen perkotaan. Chain CPI dirancang dan diterbitkan oleh Department of Labor (Departemen Tenaga Kerja), tetapi berbeda dengan CPI-U dalam akuntansi dalam hal kemampuan perorangan untuk mengubah pola-pola konsumsi mereka menanggapi perubahan-perubahan harga relatif. C-CPI-U mencapai hal ini dengan membolehkan substitusi konsumen antara kategori-kategori barang di keranjang pasar barang dan jasa konsumen yang menyusun index ini, sedangkan CPI-U hanya membolehkan substitusi kecil di dalam kategori-kategori barang.

 

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