YourVoice.Now 摘要
提高10人以下小企业设立退休计划的税收抵免——覆盖100%启动成本，每年最高2500美元。
详细内容
希望为员工设立退休计划（例如401(k)计划）的极小型企业，将根据本法案获得更高的税收抵免以帮助支付启动成本。雇员少于10人的雇主（称为“微型雇主”）可申请覆盖合格计划启动成本100%的税收抵免，高于目前的50%，最高抵免额度为每年2500美元，而非目前的500美元。要符合资格，该小企业的退休计划还必须接受税法规定的一种特定类型的雇主匹配缴款。这一变化适用于2024年12月31日之后开始的纳税年度，意味着符合条件的微型雇主此后即可申请更高额度的税收抵免。该法案的目标是让最小规模的雇主更能负担得起为员工提供退休储蓄选择。
国会摘要
Retirement Investment in Small Employers Act This bill increases the federal tax credit limit for startup costs incurred by certain small businesses to establish a qualified retirement plan. As background, a federal tax credit is allowed for 50% of the costs incurred by a small business with no more than 100 qualified employees (or 100% of such costs for a small business with no more than 50 qualified employees) to establish a qualified retirement plan. Under current law, the tax credit is limited to the greater of (1) $500, or (2) the lesser of $250 per eligible employee or $5,000. (Additional limits may apply.) The bill increases the limit on the tax credit for retirement plan startup costs for employers with no more than 10 employees to the greater of (1) $2,500, or (2) the lesser of $250 per employee or $5,000. For the increased tax credit limit to apply, the retirement plan established by the business must accept payment of the matching contribution under the Saver’s Match program. Under the Saver's Match program, beginning in 2027, individuals that meet certain requirements are eligible to have a federal matching contribution of up to $1,000 (or $2,000 for married joint filers) deposited into a qualified retirement account.
详细信息
- 国会届次
- undefinedth
- 议院
- 状态
- 行动
- 提交参议院
- 行动日期
- 2025-05-21
- 添加日期
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