“大而美”法案正式生效！一文读懂：对美国各行业影响几何？

Core Viewpoint - The "Big and Beautiful" Act, signed by President Trump, aims to extend tax cuts and includes various provisions affecting multiple industries, while also raising concerns about long-term fiscal implications and increasing federal deficits [1][2]. Winners - Chip Manufacturers: The Act increases tax credits for chip manufacturers building new factories in the U.S. from 25% to 35%, incentivizing domestic production [3]. - Energy Companies: The Act reopens oil and gas leasing auctions and lowers royalty rates, benefiting oil and gas producers [5]. - Airlines: A $12.5 billion fund is allocated for modernizing air traffic control systems, which is supported by airline executives [6]. - Real Estate Developers: The Act expands tax incentives for commercial real estate investors, including a 12% increase in low-income housing tax credits [7]. - Defense Contractors: The Pentagon plans to invest approximately $150 billion over five years in defense projects, benefiting companies like Lockheed Martin [8]. - Private Student Loan Institutions: Changes in federal student loan limits may drive more students to private lenders like SoFi [9]. - Manufacturers: The Act provides tax deductions for manufacturing costs for factories that begin operations after January 19, 2025 [10]. Losers - Electric Vehicle Manufacturers: The Act terminates subsidies for electric vehicle purchases, posing challenges for companies like Tesla and Ford [12]. - Solar and Wind Energy Companies: The expiration of specific tax credits for renewable energy projects may lead to a decline in orders and customer retention [13]. - AI Companies: The removal of a provision to pause state-level AI regulations may hinder innovation in the sector [13]. - Certain Colleges: A new tiered tax rate on investment income for private colleges may negatively impact prestigious institutions like Harvard and Yale [14]. - Food Companies: Cuts to the SNAP program could lead to decreased sales for major food companies reliant on SNAP beneficiaries [15]. - Logistics Companies: The elimination of tax exemptions for small packages may reduce demand for shipping services from companies like FedEx and UPS [16].