《2022年通脹削減法案》（H.R.5376）中的CRS稅收規(guī)定-報(bào)告（2022-08-11）

TaxProvisionsintheInflationReductionActof2022(H.R.5376)CongressionalResearchServiceR47202 TaxProvisionsintheInflationReductionActofH.R.5376)essionalResearchServiceTable1.SubtitleA—DeficitReduction 2Table2.SubtitleB—PrescriptionDrugReform 4Table3.SubtitleC—AffordableCareActSubsidies 5Table4.SubtitleD—EnergySecurity 5matedBudgetaryEffectoftheRevenueProvisionsoftheInflationReductionActof2022” 24TableA-1.SubtitleA—DeficitReduction 28TableA-2.SubtitleB—PrescriptionDrugReform 29etaryEffectoftheRevenueProvisionsoftheInflationReductionActof2022” 31dixesAppendix.InflationReductionActasInitiallyProposedintheSenate 28AuthorInformation........................................................................................................................35 TaxProvisionsintheInflationReductionActofH.R.5376)CongressionalResearchService1OnJuly27,2022,SenateMajorityLeaderChuckSchumerandSenatorJoeManchinreleasedlegislativetextforbudgetreconciliationlegislation,alsoknownasthe“InflationReductionActof2022.”1OnAugust7,2022,theSenatepassedamodifiedversionoftheInflationReductionActof2022.2ThistextwillreplacethelegislativetextoftheHouse-passedBuildBackBetterActBBBAHR376)asasubstituteamendment.3ThisreportsummarizesthetaxprovisionsintheInflationReductionActof2,whichincludeestablishingacorporateminimumtax;imposinganexcisetaxoncorporatestockrepurchases;establishinganexcisetaxondrugmanufacturers,producers,andimporterswhoailtoenterintodrugpricingagreementsextendingthehealthinsurancepremiumtaxcreditmodificationsmadeinthethroughandmodificationstothetaxtreatmentoftheenergysectorthatwouldgenerallyreducerevenues;includingextensionandmodificationofthecreditforelectricityproducedfromcertainrenewableresources;extensionandmodificationoftheenergycredit;andextensionofexcisetaxcreditsforalternativefuels,biodiesel,andrenewablediesel.AlltaxprovisionsintheInflationReductionActoftextaresummarizedinaseriesoftablesbelow.ReferencestorelevantCRSreportsareincludedwhereapplicable.Table1includestheprovisionsinSubtitleA,DeficitReduction;Table2includestheprovisionsinSubtitleB,PrescriptionDrugPricingReform;TableincludestheprovisionsinSubtitleC,AffordableCareActSubsidies;andTable4includestheprovisionsinSubtitleD,EnergySecurity.ionsinSubtitleAaspassedonAugustweremodifiedfromwhatwasintroducedonJulySpecificallytheJulyversionincludedchangestothetaxtreatmentofcarriedinterestThisprovisionwasnotincludedintheSenate-passedversion.TheSenate-passedversioninsteadincludedanexcisetaxoncorporatestockrepurchasesandanextensionoflosslimitsforhbusinessesAdditionallytheSenatepassedversionmadesomemodificationstothecorporateminimumtax.Table1includesinformationontheprovisionsintheSenate-passedversionoftheIRA,whileTableA-1includestheprovisionsthatwereinSubtitleAintheJuly271LegislativetextfortheInflationReductionActof2022isavailableat/inflation-reduction-act-of-2022.2ThetextaspassedbytheSenateonAugust7,2022,canbefoundontheHouseRulesCommitteewebsiteathttps//bill/117/hr-5376-sa.TheupdatedtextfortheInflationReductionActof2022wasoriginallyintroducedintheSenateasanamendmentinthenatureofasubstitute(S.Amdt.5194).TwootheramendmentswereagreedtoduringSenateconsideration(S.Amdt.5472andS.Amdt.5488).ThetextoftheseamendmentscanbefoundathttpsatssenategovIndexaspxviewtypebillHR.3ForinformationontheprovisionsintheBuildBackBetterAct,seeCRSReportR46998,SenateFinanceCommitteeTaxProvisionsintheBuildBackBetterAct,coordinatedbyMollyF.Sherlock;CRSReportR46960,TaxProvisionsintheBuildBackBetterAct:RulesCommitteePrint117-18,coordinatedbyMollyF.Sherlock;andCRSReportR46923,TaxProvisionsinthe“BuildBackBetterAct:”TheHouseWaysandMeansCommittee’sLegislativeRecommendations,coordinatedbyMollyF.Sherlock. TaxProvisionsintheInflationReductionActofH.R.5376)CongressionalResearchService2versionoftheIRA.TableA-2alsoincludestheprovisionsthatwereinsubtitleBintheJuly27versionoftheIRAthatweremodifiedintheSenate-passedversion.Table4alsoincludestheprovisionsthatwerenewlyaddedastheIRAwasbeingconsideredintheSenate.ommitteeonTaxationJCThasestimatedthattheSenatepassedversionoftheIRAwouldincreasefederaltaxrevenueby$90.7billionoverthe10-yearFY2022throughFY2031ndowTherevenueprovisionsinSubtitleAwouldgenerateadditionalfederaltaxrevenueofanestimated$395.9billionoverthisperiod.Themostlyenergy-relatedprovisionsinSubtitleDwouldreducefederaltaxrevenuebyanestimated$205.2billionoverthe10-yearperiodadditionalnonenergy-relatedrevenuesof$53.8billionwouldcomefromextendingthelimitsonexcessbusinesslossesfornoncorporatetaxpayersbytwoyears,after2026).TheJCTrevenueestimateispresentedinTable5.JCT’spreliminaryrevenueestimateoftheIRAbeforeSenateconsiderationcanbefoundinTableA-3.nSectionTitlecriptionCRSResourcesTaxedCRSReportR887,4JointCommitteeonTaxation,EstimatedBudgetaryEffectoftheRevenueProvisionsofTitleI-CommitteeonFinance,ofanAmendmentintheNatureofaSubstitutetoH.R.5376,“AnActtoProvideforReconciliationPursuanttoTitleIIofS.Con.Res.14,”asPassedbytheSenateonAugust7,2022,andScheduledforConsiderationbytheHouseofRepresentativesonAugust12,2022,”JCX-18-22,August9,2022,/publications/2022/jcx-18-22/.CongressionalResearchService3SectionTitlecriptionCRSResourceslGGravelle.entCongressionalResearchService4SectionTitlecriptionCRSResourcesCRSReportR47056,easnCongressionalResearchService5SectionTitlecriptionCRSResourcesteditleCAffordableCareActSubsidiesSectionTitlecriptionCRSResourcesydCRSReportR425,SectionTitlecriptionCRSResourcessCRSReportR453,CRSReportR865,CRSReportR451,CongressionalResearchService6SectionTitlecriptionCRSResourcessyssnrCRSReportR171,sCRSReportR865,CRSReportR451,CongressionalResearchService7SectionTitlecriptionCRSResourcessdCRSReportR171,sCongressionalResearchService8SectionTitlecriptionCRSResourcessCisCRSReportRL34591,CRSReportR451,CRSReportR171,sCongressionalResearchService9SectionTitlecriptionCRSResourcesdCRSReportR853,CRSReportR171,sCRSReportR865,CRSReportR451,CongressionalResearchService10SectionTitlecriptionCRSResourceshsCRSReportR865,CRSReportR451,CRSReportR171,CRSReportR171,CongressionalResearchService11SectionTitlecriptionCRSResourcesfsen45Q.CRSReportR089,CRSReportR451,CongressionalResearchService12SectionTitlecriptionCRSResourceslsottCRSReportR089,CRSReportR451,rintCRSReportR171,CongressionalResearchService13SectionTitlecriptionCRSResourcesaytCRSReportR451,eantrCRSReportR864,CRSReportR231,CongressionalResearchService14SectionTitlecriptionCRSResourcesxfyeeCongressionalResearchService15SectionTitlecriptionCRSResourcestttdeCRSReportR864,CRSReportR231,CRSReportR451,CongressionalResearchService16SectionTitlecriptionCRSResourcesttRecoveryandReinvestmentActctthCRSReportR864,CRSReportR231,CRSReportR171,srintCRSReportR171,sCongressionalResearchService17SectionTitlecriptionCRSResourcesrrlkandCongressionalResearchService18SectionTitlecriptionCRSResourcessLlCRSReportR039,CRSReportR171,sCongressionalResearchService19SectionTitlecriptionCRSResourcesPTCandITC).dredrsCRSReportR171,sCongressionalResearchService20SectionTitlecriptionCRSResourcesddnaPTC.eCRSReportR171,CRSReportR171,sCongressionalResearchService21SectionTitlecriptionCRSResourcespermmBTUtaxCcreditforableelectricityproductioncredittheSectionQationcreditthenewSectionUoductioncreditthenewrtaintaxexemptentitiesthenewSectionWionYcleanelectricityproductioncredittheneweSectionectricityinvestmentcreditnrtaxexemptentitieswouldbeeditsAnywouldalsobesTheeextendedearsandthecarryforwardperiodextendedfrom20to22years.CRSReportR693,CongressionalResearchService22SectionTitlecriptionCRSResourcesomsonelyCRSReportR261,CRSReportRL31181,CRSReportR062,CRSReportR377,CongressionalResearchService23SectionTitlecriptionCRSResourcesCRSReportR246,SUBTITLEA—DEFICITREDUCTION——SUBTITLEB—PRESCRIPTIONDRUGPRICINGREFORM|SUBTITLEC—AFFORDABLECAREACTSUBSIDIESSUBTITLED—ENERGYSECURITYPart1—CleanElectricityandReducingCarbonEmissions——————Part2—CleanFuels———————————————————-I3ICleanEnergyandEfficiency—-SI\Part4—CleanVehicles————TotalofPart9dEnergySecurity———dPart7—IncentivesforCleanElectricityandCleanTransportation—————————————————————Part8—CreditMonetizationandAppropriationsPart9—OtherProvisionsd—————————NETTOTAL—cx TaxProvisionsintheInflationReductionActofH.R.5376)CongressionalResearchService28nflationReductionActasInitiallydintheSenateSectionTitlecriptionCRSResourcesCRSReportR887,TaxedlCongressionalResearchService29SectionTitlecriptionCRSResources CRSReportR447,mSectionTitlecriptionCRSResourcesCRSReportR056,eaCongressionalResearchService30SectionTitlecriptionCRSResourcesdtedSUBTITLE