Insights

Does It Really Matter?

October 07, 2024

We are weeks away from the next election.  Both candidates are putting forth their plans for the economy.  Of course, there are plenty of opinions on how it will impact (if implemented) everyone’s life.  I am more focused on the specific items that could impact businesses with this post (see below):

Trump – Vance

  • Keep the TCJA in place
  • Lowering the corporate income tax rate from 21% to 20%, or 15% for businesses making their products in the U.S.
  • Imposing a base tariff on U.S. imports
  • Imposing a 60% tariff on U.S. imports from China

Harris – Walz

  • Increasing the corporate income tax rate from 21% to 28%
  • Increasing tax rates for the top 1% of earners
  • 28% tax on long-term capital gains for any household with an annual income of $1 million or more
  • A $50,000 tax deduction for small business startup expenses
  • 25% minimum tax on total income, including unrealized gains, or asset growth, exceeding $100 million
  • Taxpayers with wealth above the $100 million have to report unrealized gains annually

While the above are not everything that have been talked about by the candidates, they give a good overview of the key items that will have an impact on business owners. 

So, what do you do?  First and foremost, try to get an understanding of where your situation fits in each.  Also, keep in mind that these are their talking points.  Both will need cooperation from Congress to make any moves.  The bottom line is that businesses are nimble and can adjust to these proposals a lot faster than the government can implement them.  Regardless of who wins, does it really matter? 
 
Here are some other items of interest:
 


As always, please don’t hesitate to email myself (jsanders@mpl-law.com), Andy Miller (amiller@mpl-law.com), Christian Miller (cmiller@mpl-law.com), Erik Spurlin (espurlin@mpl-law.com), Brad Leber (bleber@mpl-law.com) or anyone in our office with questions or comments.  

Please see all of our prior updates at this link or if you would like to be added to our email list, please click here.   

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