深度解读｜“大而美”法案的赢家与输家

Core Points - The "Big and Beautiful" bill, pushed by President Trump, passed the Senate with a narrow vote of 51 to 50, requiring Vice President Pence to cast the tie-breaking vote [1] - The bill aims to reduce taxes by $4 trillion and cut spending by at least $1.5 trillion over the next decade, continuing the tax measures from the 2017 Tax Cuts and Jobs Act [2] - The bill is expected to return to the House of Representatives for approval before being sent to Trump for signing [1][2] Group 1: Winners - Corporations will benefit from the permanent implementation of tax cuts from Trump's first term, reducing the corporate tax rate from 35% to 21% [4] - The traditional energy sector will gain as the bill repeals several measures aimed at reducing energy consumption, benefiting fossil fuel industries and traditional automakers [5] - High-income households will see an increase in the state and local tax deduction limit from $10,000 to $40,000, particularly benefiting families earning between $200,000 and $500,000 [6] - Workers relying on tips and overtime will be exempt from federal income tax on these earnings, although this group represents only 2.5% of the workforce [7] Group 2: Losers - Low-income families will be adversely affected due to significant cuts to federal Medicaid, potentially resulting in nearly 12 million losing health insurance over the next decade [9] - Healthcare workers may face job losses, with an estimated reduction of 500,000 positions in the healthcare sector over the next ten years due to decreased patient volume and services [11] - The national debt is projected to increase by approximately $3 trillion over the next decade due to tax cuts, leading to an additional $600 billion to $700 billion in interest payments [12][13]