应税收入是通过从调整后总收入中减去标准扣除额或分项扣除额中数额较高者得出的。 2026年标准扣除额：单身申报者的标准扣除额将提高至16100美元。已婚联合申报夫妇的标准扣除额将 为32200美元。除了资本利得税，国税局还对包括联邦所得税等级、遗产和赠与税免税额在内的多项规 定进行了调整。这些调整将在2027年申报2026年税务时生效。 （文章来源：证券时报网） 美国国税局（IRS）公布2026纳税年度的长期资本利得（持有超过一年的资产）税率等级。新的标准根 据通货膨胀进行了调整，提高了各个税率等级的收入门槛。 对于单身申报者，应税收入在49450美元或以下，即可享受0%的长期资本利得税率。对于已婚联合申报 的夫妇，应税收入在98900美元或以下，同样适用0%的税率。 ...

Group 1 - The Trump Account initiative aims to establish a $1,000 account for every child born in the U.S. between January 1, 2025, and January 1, 2029, funded by the U.S. Treasury as part of a larger legislative proposal [1] - The government is projected to invest approximately $3.6 billion annually based on an estimated 3.6 million births in 2023, with each child receiving an initial balance of $1,000 [2] - The account allows for additional contributions of up to $5,000 per year from families and third parties, with specific withdrawal rules at ages 18, 25, and 30 for various purposes [1] Group 2 - Financial advisors express concerns that the investment incentives of the Trump Account may not be optimal compared to existing programs like the 529 college savings plan, which offers more substantial tax benefits [3] - Comparatively, Colorado's 529 plan provides an initial $100 contribution and additional funding over five years, totaling up to $2,600, highlighting the limited generosity of the Trump Account's initial funding [4] - Corporations like Dell Technologies, Uber, and Goldman Sachs have shown support for the Trump Account initiative, with Dell committing to match the government's initial funding for their employees' newborns [4][5]