- 特朗普會在 2027 年前下調長期資本利得稅嗎？10¢10%
The high trader consensus against a long-term capital gains tax rate cut before 2027 stems primarily from the absence of any such reduction in the One Big Beautiful Bill Act signed into law in July 2025. That reconciliation measure permanently extended 2017 TCJA individual rates and brackets while preserving the existing 0/15/20 percent long-term capital gains structure. With narrow Republican majorities in both chambers, attention has shifted to debt-ceiling negotiations, 2026 midterm risks, and other priorities such as tip and overtime exclusions. Recent discussions of capital gains indexing to inflation or expanded home-sale exclusions have not produced enacted rate reductions, and no qualifying legislation has advanced in the compressed window through December 31, 2026.
規則
如果降低最高級距聯邦長期資本利得稅率的法案於 2026年12月31日 下午11:59 ET 前簽署成為法律，此市場將判定為「是」。否則，此市場將以「否」結算。 若在市場期限內降低長期資本利得稅最高所得級距的稅率（20%），即足以使此市場判定為「是」。這項調降必須適用於個人的聯邦長期資本利得稅率，且可在此市場期限之外生效。 臨時調降或減免，以及不會直接降低稅率的變更（例如調整級距或扣除額），均不予計入。 此市場判定的主要依據為美國政府的官方資訊，但也會參考可信報導所形成的共識。
機器翻譯。如有爭議，以原文為準。