副总统兼民主党总统候选人卡玛拉·哈里斯周三公布了一项大幅扩大的新小企业5万美元的税收优惠，以及一项比总统乔·拜登在他的演讲中提出的更低的长期资本利得税预算蓝图这是她与拜登最明显的决裂之一。
在新罕布什尔州朴茨茅斯对一群支持者发表讲话时，哈里斯说，“虽然我们确保富人和大公司支付他们的公平份额，但我们将按照奖励对美国创新者、创始人和小企业投资的税率征收资本利得税，”哈里斯在提议对年收入100万美元或以上的人征收28%的长期资本利得税之前说。
拜登此前呼吁对资本利得征收39.6%的税率。目前还不清楚哈里斯对额外的5%税的立场。而哈里斯的总统竞争对手前总统唐纳德·特朗普却没有明确概述了本周期的立场在2016年，他支持将资本利得税限制在20%，传统基金会的2025项目呼吁征收15%的资本利得税。
一位熟悉该计划的消息人士告诉ABC新闻，哈里斯认为，对资本利得税采取更温和的方法将与她支持的打击亿万富翁和大公司的其他措施相平衡。哈里斯周三表示，她支持对亿万富翁征收最低税率。该消息人士称，她还支持提高公司税率，并将股票回购税提高四倍。
然而，此举是因为哈里斯和特朗普试图在他们的竞选中对抗之前，向选民传达他们的经济信息美国广播公司新闻第一次辩论下周在费城。特朗普定于周四发表自己的经济政策讲话。
哈里斯的声明是一项更广泛的努力的一部分，如果当选，她将在第一个任期内创造创纪录的2500万份新的小企业申请，她的税收计划将是企业家已经可以获得的5000美元扣除额的十倍，以帮助支付创业成本。
一位熟悉哈里斯计划的官员表示，5万美元的福利将有助于抵消创办小企业平均4万美元的成本。该提案的条款还将允许亏损经营的符合条件的企业推迟利用这一好处，直到它们扭亏为盈。
根据哈里斯竞选团队散发给记者的文献，一些盈利企业也可以推迟全额福利，选择在多年内使用，只扣除第一年的收入，在未来几年使用总额为5万美元的剩余部分。
哈里斯说，她的政府还将寻求为小企业制定标准扣除额，以减轻纳税负担和成本，并消除职业许可的障碍，这种障碍阻止工人跨州工作。
虽然发给记者的文献没有估计该计划的成本，但哈里斯告诉人群，该计划将提供风险资本，支持“创新中心和企业孵化器”，并增加与小企业的联邦合同数量。
哈里斯提出的税收计划的许多方面可能需要国会批准。目前由特朗普签署成为法律的2017年减税和就业法案将于明年到期。
哈里斯还表示，她的政府将向现有的小企业提供低息或无息贷款。该运动的文献详细介绍了一项基金，该基金将使社区银行和社区发展金融机构能够在小企业在历史上投资不足的地区扩张时支付利息成本。
“我们将特别关注农村社区的小企业，就像在新罕布什尔州一样，”她说。
特朗普和哈里斯都一再试图在他们的信息中打出民粹主义的经济基调，承诺为中产阶级提供救济，甚至就拟议逐步取消对小费工资的联邦所得税达成一致。
在界定其政策议程方面的压力下，哈里斯上个月公布了一系列额外的经济优先事项，其中包括恢复美国救援计划扩大的儿童税收抵免，提议向符合条件的首次购房者提供2.5万美元的首付援助，限制处方药价格，以及联邦禁止食品行业的价格欺诈。
与此同时，特朗普主张对美国经济政策进行更广泛的改革，包括对企业和富人减税，同时对美国的进口商品全面提高关税，通常对中国商品的税率高达60%至100%。
Harris breaks with Biden on capital gains tax in plan to spur small business growth
Vice President and Democratic presidential nominee Kamala Harris on Wednesday unveiled a vastly expanded $50,000 tax benefit for new small businesses and a lower long-term capital gains tax than that was proposed by President Joe Biden in hisbudget blueprint, one of her clearest breaks yet with Biden.
Speaking to a crowd of supporters in Portsmouth, New Hampshire, Harris said, “And while we ensure that the wealthy and big corporations pay their fair share, we will tax capital gains at a rate that rewards investment in America's innovators, founders, and small businesses,” Harris said before proposing a 28% long-term capital gains tax on people making $1 million a year or more.
Biden previously called for a 39.6% tax rate on capital gains. It is unclear where Harris stands on the additional 5% tax. While Harris' presidential rival former President Donald Trump has notexplicitly outlined a position this cycle, in 2016 he supported capping capital gains taxes at 20%, and the Heritage Foundation’s Project 2025 calls for a 15% capital gains tax.
A source familiar with the plan told ABC News that Harris believes a more moderated approach toward capital gains taxes will balance with other measures she supports to crack down on billionaires and big corporations. Harris said on Wednesday that she supported a minimum tax rate on billionaires. The source said she also supports raising the corporate tax rate and quadrupling taxes on stock buybacks.
However, the move comes as Harris and Trump seek to sharpen their economic messages to voters before facing off in theirfirst debate on ABC Newsin Philadelphia next week. Trump is scheduled to give his own economic policy address on Thursday.
Harris’ announcement is part of a broader effort to generate a record-breaking 25 million new small business applications in her first term if elected, and her tax plan would represent a tenfold expansion of a $5,000 deduction already available to entrepreneurs to help cover startup costs.
An official familiar with Harris' plans said the $50,000 benefit would help offset the $40,000 it costs on average to start a small business. The terms of the proposal would also allow eligible enterprises operating at a loss to delay utilizing the benefit until they turn a profit.
Some profitable businesses could also defer the full benefit, opting to instead use it across multiple years by deducting only earnings from the first year of business and utilizing the remainder of the total $50,000 in future years, according to literature circulated to reporters from the Harris campaign.
Harris said her administration would also seek to develop a standard deduction for small businesses to reduce the burden and cost of filing taxes, and remove barriers around occupational licensing, which inhibits workers from working across state lines.
While the literature circulated to reporters did not estimate the program's cost, Harris told the crowd that the the plan would provide access to venture capital, support “innovation hubs and business incubators,” and increase the number of federal contracts with small businesses.
Many aspects of Harris' proposed tax program would likely require congressional approval. The current 2017 Tax Cuts and Jobs Act, signed into law by Trump, is set to expire next year.
Harris also said that her administration would provide low- and no-interest loans to already existing small businesses. The campaign’s literature detailed a fund that would enable community banks and Community Development Financial Institutions to cover interest costs as small businesses expand in historically underinvested regions.
“We will have a particular focus on small businesses in rural communities, like right here in New Hampshire,” she said.
Both Trump and Harris have repeatedly sought to strike populist economic tones in their messaging, promising to provide relief to middle-class earners and even finding agreement on a proposed phase-out of federal income taxes on tipped wages.
Under pressure to define aspects of her policy agenda, Harris unveiled a slew of additional economic priorities last month that included, among other policies, restoring the American Rescue Plan's expanded Child Tax Credit, proposing $25,000 in down payment assistance to qualifying first-time home buyers, capping prescription drug prices and a federal ban on price gouging in the food sector.
Meanwhile, Trump has advocated for broader reforms to U.S. economic policy, which have included tax cuts for businesses and wealthy individuals alongside an across-the-board tariff hike on imports to the U.S., generally, with tax rates as high as 60% to 100% on Chinese goods.
