遗产税简史
Federal estate taxes have been a source of funding for the federal government almost since the U.S. 成立.
In 1797, 国会 instituted a system of federal stamps that were required on all wills offered for probate when property (land, homes) was transferred from one generation to the next. The revenue from these stamps was used to build the Navy for an undeclared war with France, 从1794年开始. When the crisis ended in 1802, the tax was repealed.1
房地产 taxes returned during the build-up to the Civil War. The Revenue Act of 1862 included an inheritance tax, which applied to transfers of personal assets. In 1864, 国会 amended the Revenue Act, added a tax on transfers of real estate, and increased the rates for inheritance taxes. As before, once the war ended, the Act was repealed.1
In 1898, a federal legacy tax was proposed to raise revenue for the Spanish-American War. This served as a precursor to modern estate taxes. It instituted tax rates that were graduated by the size of the estate. The end of the war came in 1902, and the legacy tax was repealed later that same year.1
In 1913, 然而, the 16th Amendment to the Constitution was ratified – the one that gives 国会 the right to “lay and collect taxes on incomes, 不管来源是什么.” This amendment paved the way for the Revenue Act of 1916, which established an estate tax that in one way or another, 一直是美国的一部分.S. 自那时以来的历史.1
In 2010, the estate tax expired – briefly. 但是在2010年12月, 国会通过了减税法案, Unemployment 保险 Reauthorization, 以及2010年的《十大彩票正规平台》. The new law retroactively imposed tax legislation on all estates settled in 2010.2
In 2012, the American 税 Relief Act made the estate tax a permanent part of the tax code.3
As part of the 2017 税 Cuts and Jobs Act, estate tax rules were adjusted again. The estate tax exemption was raised to $11.200万，是5美元的两倍.6 million that previously existed. Married couples were able to pass as much as $22.400万留给他们的继承人. As of 2023, that rate has risen to $12.92 million per individual (and $25.已婚夫妇8400万美元). The Act is set to expire in 2025. If you’re uncertain about your estate strategy, it may be a good time to review the approach you currently have in place.4
房地产 税es and Overall Federal Revenues
房地产 taxes typically account for about one percent of total federal revenue.5
图表来源:美国支出.政府,2023
历年豁免
Federal estate taxes exempt a share of estates from federal estate taxes. For the 2023 tax year, if an estate is worth less than $12.92 million, no federal estate taxes may apply.4
| 一年 | 排除量 | 最高税率 |
|---|---|---|
| 2013 | $5,250,000 | 40% |
| 2014 | $5,340,000 | 40% |
| 2015 | $5,430,000 | 40% |
| 2016 | $5,450,000 | 40% |
| 2017 | $5,490,000 | 40% |
| 2018 | $11,180,000 | 40% |
| 2019 | $11,400,000 | 40% |
| 2020 | $11,580,000 | 40% |
| 2021 | $11,700,000 | 40% |
| 2022 | $12,060,000 | 40% |
| 2023 | $12,920,000 | 40% |
Chart Source: TheBalance, November 15, 2022
1. 国税局.政府,2023
2. 国会.政府,2023
3. 国会.政府,2023
4. Investopedia.2023年2月16日
5. USASpending.政府,2023
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