可以退回来。 6park.com
https://www.cnn.com/2020/03/28/opinions/stimulus-bill-tax-break-for-1-mccaffery/index.html 6park.com
When individuals buy real estate, even if they do so using loans or other people's money, they can "depreciate" -- or write off, over time -- the cost of the physical property on their taxes. Suppose, for example, that a taxpayer bought a $2 million building as an investment. He would be able to deduct, or subtract from his taxes, something like $100,000 a year for 20 years to defray the costs of buying and improving the property. The taxpayer would be able to take these deductions even if the building were going up in value. This is why Donald Trump loves depreciation, as he told the nation during a presidential debate in 2016 -- it's one of many ways he avoided paying millions in taxes. Such love seems to runs in the family: Jared Kushner has utilized tax depreciation, too. 6park.com
当个人购买房地产时，即使他们使用贷款或其他人的钱购买房地产，他们也可以随着时间的流逝而折旧-或注销其实物资产的成本。 例如，假设纳税人购买了200万美元的建筑物作为投资。 他将能够在20年中每年从税收中扣除或减去100,000美元，以支付购买和改善房产的费用。 即使建筑物的价值上升，纳税人也可以扣除。 这就是唐纳德·特朗普（Donald Trump）喜欢贬值的原因，正如他在2016年的一次总统辩论中对美国表示的那样-这是他避免缴纳数百万税款的许多方式之一。 这样的爱似乎在家庭中流传：贾里德·库什纳（Jared Kushner）也利用了税收折旧。 6park.com
Now here is what changed in the historic $2 trillion stimulus bill. Previously, if a married couple had depreciation deductions that exceeded their real estate business income, the couple could claim that "loss" to write off taxes on a maximum of $500,000 in income from other sources, like wages from a day job.
 6park.com
Under the change, our rich taxpayer couple -- and this applies only for individuals, not corporations -- can now deduct an unlimited amount of "excess losses" in real estate against income from other sources. So now real estate moguls with lucrative day jobs or bountiful capital gains from other investments can go back to living tax-free, the Kushner way, before limits were put in place as part of the 2017 tax reform bill.
 6park.com
It gets worse, if that's possible. The change applies to this year -- and retroactively to 2019 and 2018. This means rich people can file amended returns now, and get refunds of perhaps millions of dollars, sooner than we can produce the number of ventilators we might need for the coronavirus crisis. 6park.com
现在，这是历史性的2万亿美元刺激法案中发生的变化。以前，如果一对已婚夫妇的折旧扣除额超过了他们的房地产业务收入，则该对夫妇可以声称“损失”以注销其他来源的最高收入500,000美元的税款，例如临时工作的工资。 6park.com
根据此变更，我们富有的纳税人夫妇（仅适用于个人而不是公司）现在可以从其他来源的收入中扣除不限量的房地产“超额损失”。因此，如今库什纳（Kushner）的做法是，那些赚钱的临时工作或从其他投资中获得丰厚资本收益的房地产大亨可以回到免税的生活中，然后将限制作为2017年税制改革法案的一部分。 6park.com
如果可能的话，情况会变得更糟。该更改适用于今年-追溯至2019年和2018年。这意味着富人现在可以提交修正后的申报表，并获得可能数百万美元的退款，这比我们产生冠状病毒危机可能需要的呼吸机数量要早。  6park.com
Let's pause for a moment to review: The new relief provision only benefits those who can list more than $500,000 in excess business losses -- typically artificial losses from depreciation that have more than wiped out their business income on paper -- AND more than $500,000 in other income from wages or other sources now that the cap on the tax break has been removed. Pity such people in a time of pandemic? Congress did. 6park.com
Who are they? The Times and other accounts refer to this category as the "top 1%" of taxpayers, according to Internal Revenue Service data. These are people who are likely making millions, writing off millions more in paper real estate losses, all the while really hating the taxes they must pay. 6park.com
I, personally, do not know any such people, and I suspect few readers do. But I have a hunch that some of them could have been found at Mar-a-Lago, where perhaps a piano played "As Time Goes By" while a record number of Americans across the country file for unemployment. 6park.com
让我们暂停片刻，回顾一下：新的减免规定仅使那些列出超过500,000美元的超额商业损失的受益人—通常是折旧带来的人为损失，这些损失超过了他们的书面业务收入–超过500,000美元 由于取消了税收减免的上限，因此其他来自工资或其他来源的收入。 可怜的人在大流行时期？ 国会做到了。 6park.com
他们是谁？ 根据美国国税局（Internal Revenue Service）的数据，《泰晤士报》和其他帐户将此类别称为“纳税人的前1％”。 这些人很可能赚了上百万，注销了更多的书面房地产损失，而他们实际上一直讨厌他们必须缴纳的税款。 6park.com
我个人不认识这些人，而且我怀疑很少有读者知道。 但我有一种预感，在马拉古拉（Mar-a-Lago）可能会发现其中的一些人，那里的钢琴也许会弹奏《随着时间的流逝》，而全国各地有创纪录数量的美国人申请失业。