2026年7月3日 / 美国东部时间上午11:39 / 哥伦比亚广播公司新闻（CBS News）
作者：梅根·塞鲁洛 记者，MoneyWatch栏目
梅根·塞鲁洛是总部位于纽约的CBS MoneyWatch记者，报道小企业、职场、医疗保健、消费者支出和个人理财话题。她经常做客哥伦比亚广播公司新闻24小时频道讨论其报道内容。
阅读完整简介
距特朗普总统签署《一项宏大而完美的法案》（One Big Beautiful Bill Act）已近一年，这项具有里程碑意义的税收与支出法案的受益者与受损群体逐渐清晰。
这项影响广泛的立法为数百万家庭和企业降低了税负，同时通过削减医疗补助（Medicaid）和食品券等项目的联邦开支来为这些减税措施提供资金。
“特朗普总统的工薪家庭减税政策在提供短期经济救济的同时，也为长期经济增长奠定了基础，”白宫发言人库什·帕特尔在发给CBS新闻的邮件中谈及该法案时表示。该法案于2025年7月4日由特朗普签署生效。
“收益不止于一次性的退税支票，其他条款比如全额设备费用抵扣，以及为小企业提供的永久性20%税收减免，将推动长期投资，进而创造就业岗位、提高薪资水平，”他补充道。
共和党议员称赞该法案为中低收入家庭提供了税收减免，并减少了联邦项目中的浪费、欺诈和滥用行为。民主党则反驳称，该法案通过削减援助美国最弱势群体的项目资金，为这些减税措施提供资金，而他们表示其中许多减税政策惠及的是高收入家庭和企业。
“两种情况都可能存在，”华盛顿两党政策中心（Bipartisan Policy Center）税收政策主任安德鲁·劳茨在接受CBS新闻采访时表示。许多减税政策“相当明确地瞄准了中产阶级纳税人。与此同时，该法案中有多项条款主要惠及富人。”
实际上，《一项宏大而完美的法案》（OBBBA）的影响因收入、年龄、就业状况以及家庭是否依赖联邦援助项目而异。
由于多项主要条款，包括新的医疗补助工作要求和针对学生贷款借款人的改革，要到2026年下半年或2027年才会生效，因此本次分析聚焦于该法案中已经对家庭、企业和联邦项目产生影响的部分。
赢家：高收入家庭
OBBBA最大的税收优惠之一是延长了2017年《减税与就业法案》中的条款，这是特朗普总统第一任期的标志性税收立法。如果没有OBBBA，这些2017年的减税政策将在2025年底到期，从今年开始推高许多家庭的税负。
高收入家庭从中受益，因为该法案将最高个人所得税率永久维持在37%，而非允许其恢复至39.6%。根据无党派组织美国进步中心的数据，这主要影响美国前2%的纳税人，即年收入超过64万美元的个人以及年收入至少76.8万美元的已婚夫妇。
OBBBA还通过提高州和地方税收抵扣限额使高收入家庭受益，该抵扣额从每年1万美元提高至4万美元。
“事实上，最富有的1%人群有望在十年内从该法案中获得1万亿美元的减税额度，”无党派组织税收与经济政策研究所（ITEP）副主任乔恩·怀滕在接受CBS新闻采访时表示。
赢家：企业
企业是该法案的另一大受益者，OBBBA恢复并永久保留了针对短期资产投资的100%额外折旧政策。这使得企业能够立即抵扣多项投资的全部成本，而非在多年内逐步摊销，从而帮助企业降低税负。
该法案还允许国内研发费用立即抵扣，这对企业来说是另一项利好，使它们能够减少应纳税收入。
OBBBA“包含了一系列特殊补贴和税收减免政策，大幅削减了许多盈利丰厚的企业的税负，”ITEP的怀滕表示。“例如，亚马逊、Alphabet、Meta和特斯拉在2025年总共获得了高达510亿美元的税收减免，其中大部分来自这项新法案。”
赢家：小费收入劳动者和加班费劳动者
所谓的“小费不征税”条款旨在帮助服务员和美发师等小费收入劳动者保留更多收入，而“加班费不征税”政策也有着类似的目标。
美国众议院筹款委员会（House Ways and Means Committee）今年5月表示，约有700万劳动者申请了“小费不征税”抵扣，2800万人申请了加班费抵扣。根据该国会小组的数据，在最近一个纳税年度，典型的抵扣额为小费7000美元、加班费3100美元。
“多亏了特朗普总统的标志性条款，数千万工薪美国人的口袋里有了更多的钱，”白宫的帕特尔表示。
赢家：老年人
65岁以上的纳税人根据OBBBA获得了6000美元的额外抵扣额，不过受收入上限限制。例如，单身申报者收入超过7.5万美元时，该抵扣额开始逐步取消，收入超过17.5万美元则完全取消。
众议院筹款委员会表示，今年约有3400万老年人申请了这项额外抵扣。
赢家：为子女储蓄的家庭
OBBBA设立了“特朗普账户”，这是一种新的税收优惠儿童投资账户，符合条件的新生儿可获得1000美元的财政部存款。
从7月4日起，父母、雇主和其他个人可以为这些账户缴款，账户面向2025年1月1日至2028年12月31日期间出生的儿童开放。
戴尔科技集团的迈克尔·戴尔和苏珊·戴尔还承诺，将为最多2500万名10岁以下、生活在家庭收入中位数低于15万美元地区的儿童每人提供250美元。
美国财政部长斯科特·贝森特周四在接受CBS新闻记者凯利·奥格雷迪的独家采访时表示，截至目前已有超过600万美国人开设了特朗普账户。他还希望这些账户能帮助储蓄者树立长期投资理念，并利用复利效应——即随着时间推移，利息将在利息之上继续产生收益，实现财富的指数级增长。
“我们希望他们真正理解长期复利的力量，”贝森特谈及参与该项目的家庭时表示。“所以我们希望他们明白，‘参与其中’是什么感觉。”
输家：食品券（SNAP）领取者
无党派政策研究机构城市研究所（Urban Institute）的税收专家普纳姆·古普塔表示，OBBBA对食品券项目（SNAP）做出了“前所未有的”修改。
该法案对18至64岁的健全成年人施加了新的工作要求。此前，该规定仅适用于55岁以下的成年人。其他此前豁免的群体现在也必须满足工作要求，包括前寄养青年、退伍军人和无家可归者。
未满足工作要求的个人仅有权获得三个月的食品券援助。不过，一些专家表示，工作要求最终将对受益者和经济有益。
“数十年的研究表明，将工作激励与政府福利挂钩，比单纯的资金转移更能帮助家庭，”无党派组织卡托研究所（Cato Institute）税收政策研究主任亚当·米歇尔表示。“工作要求的积极影响甚至会通过改善子女的成长结果，延续到下一代。”
城市研究所研究食品券等联邦政策对儿童和家庭福祉影响的希瑟·哈恩表示，食品券领取者并非唯一受OBBBA改革影响的群体。零售商也可能遭受损失。
“随着食品券发放减少，零售商——尤其是严重依赖食品券销售的小型零售商——的收入将减少，”她说。
负责为居民管理联邦资助项目的各州已于去年秋季开始推行工作要求。根据预算与政策优先中心的数据，自OBBBA签署生效以来，截至3月，食品券参与人数已减少超过400万，降幅达10%。
此外，根据OBBBA，医疗补助参保者从2027年起将面临新的工作要求和更频繁的资格审查。城市研究所表示，这些变化预计将使医疗补助参保人数减少500万至1000万。
输家：电动汽车和清洁能源企业
OBBBA去年取消了联邦电动汽车税收优惠政策，同时终止了部分清洁能源税收抵免，比如屋顶太阳能和家庭能效抵免。
咨询公司RSM表示，该法案还加速了部分清洁能源投资企业税收抵免的逐步取消，比如太阳能和风能项目。
根据考克斯汽车公司的数据，自OBBBA取消电动汽车税收抵免以来，电动汽车销量大幅下滑，2026年迄今的销量较上年同期下降了22%。
编辑：阿兰·谢尔特
https://www.cbsnews.com/newyork/video/a-look-at-snap-benefits-and-the-work-requirements-to-keep-them/
The One Big Beautiful Bill Act is 1 year old. Here are the winners and losers.
July 3, 2026 / 11:39 AM EDT / CBS News
By Megan Cerullo Reporter, MoneyWatch
Megan Cerullo is a New York-based reporter for CBS MoneyWatch covering small business, workplace, health care, consumer spending and personal finance topics. She regularly appears on CBS News 24/7 to discuss her reporting.
Read Full Bio
Nearly one year after President Trump signed the “One Big Beautiful Bill Act,” the landmark tax and spending law’s winners and losers are coming into focus.
The sweeping legislation lowered taxes for millions of households and businesses, while helping to pay for those tax cuts by cutting federal spending on programs such as Medicaid and food stamps.
“President Trump’s Working Families Tax Cut is simultaneously delivering short-term economic relief while laying the groundwork for long-term economic growth,” White House spokesman Kush Patel said in an email to CBS News about the law, which was signed by Mr. Trump on July 4, 2025.
“The benefits go beyond just a one-time tax refund check, with other provisions like full equipment expensing and a permanent 20% tax deduction for small businesses fueling long-term investment that will create jobs and raise wages,” he added.
Republican lawmakers laud the legislation as providing tax relief for low- and middle-income families and reducing waste, fraud and abuse in federal programs. Democrats counter that the law is financing those tax cuts, many of which they say benefit high-income families and corporations, by cutting programs that aid the most vulnerable Americans.
“Both can be true,” Andrew Lautz, the director of tax policy for the Bipartisan Policy Center, a Washington, D.C., think tank, told CBS News. Many of the tax cuts “are pretty squarely targeted at middle-class taxpayers. At the same time, there are many provisions in this bill that primarily benefit the wealthy.”
In practice, the impact of the OBBBA varies by income, age, employment status, and whether a household relies on federal aid programs.
Because several major provisions, including new Medicaid work requirements and changes affecting student loan borrowers, don’t take effect until the second half of 2026 or in 2027, this analysis focuses on the parts of the law that are already affecting households, businesses and federal programs.
Winners: High-income households
One of the OBBBA’s biggest tax benefits was the extension of provisions from the 2017 Tax Cuts and Jobs Act, the signature tax legislation of President Trump’s first term. Without the OBBBA, those 2017 tax cuts would have expired at the end of 2025, pushing up taxes for many households starting this year.
Higher-income households benefited because the law permanently preserved the top individual tax rate at 37%, rather than allowing it to revert to 39.6%. That mostly affects the top 2% of U.S. taxpayers, or individuals earning over $640,000 and married couples with at least $768,000 in annual income, according to the nonpartisan Center for American Progress.
The OBBB also benefited high-income households by increasing the state and local tax deduction, which the law raised from $10,000 to $40,000 a year.
“The top 1%, in fact, are in line to get $1 trillion in tax cuts from the law over a decade,” Jon Whiten, deputy director of the nonpartisan Institute on Taxation and Economic Policy, or ITEP, told CBS News.
Winners: Corporations
Corporations are another big beneficiary of the bill, with the OBBBA restoring and making permanent 100% bonus depreciation for short-lived asset investments. That helps companies lower their tax bills by enabling them to immediately deduct the full cost of many investments, rather than writing them off over several years.
The law also made domestic research and development expenses immediately deductible, another boon to businesses that allows them to reduce their taxable income.
The OBBBA “included a potpourri of special subsidies and tax breaks that have slashed the tax bills of many hugely profitable corporations,” Whiten of ITEP said. “For example, Amazon, Alphabet, Meta and Tesla together took home an astonishing $51 billion in tax breaks in 2025, much of it from the new law.”
Winners: Tipped and overtime workers
The so-called “no tax on tips” provision was aimed at helping tipped workers like waiters and hairdressers keep more of their income, while the “no tax on overtime” has a similar goal.
About 7 million workers claimed the “no tax on tips” deduction, while 28 million people claimed the overtime deduction, the House Ways and Means Committee said in May. The typical deduction in the most recent tax year was $7,000 for tips and $3,100 for overtime, according to the congressional panel.
“Tens of millions of working-class Americans have more money in their pockets thanks to President Trump’s signature provisions,” Patel of the White House said.
Winners: Senior citizens
Taxpayers over age 65 received a $6,000 bonus deduction under the OBBBA, subject to income limits. For instance, the deduction begins to phase out for single filers with incomes over $75,000 and is fully phased out for those earning above $175,000.
About 34 million seniors claimed the extra deduction this year, according to the House Ways and Means Committee.
Winners: Families saving money for their kids
The OBBBA created Trump Accounts, a new tax-advantaged investment account for children that includes a $1,000 Treasury deposit for eligible newborns.
Beginning July 4, parents, employers and others may contribute to the accounts, which are available to children born between Jan. 1, 2025, and Dec. 31, 2028.
Michael and Susan Dell of Dell Technologies have also pledged to give $250 to each of up to 25 million children who are under 10 and live in areas with median incomes below $150,000.
U.S. Treasury Secretary Scott Bessent told CBS News’ Kelly O’Grady in an exclusive interview Thursday that so far more than 6 million Americans have opened Trump Accounts. He also hopes they help teach savers to take a long-term investing approach and to take advantage of the compounding effect, which means you are earning interest on the interest over time, growing your wealth exponentially.
“We want them to really understand the power of long-term compounding,” Bessent said of the families who participate in the program. “So what we want them to understand is, what does a piece of the action feel like?”
Losers: SNAP recipients
The OBBBA made “unprecedented” changes to SNAP, commonly known as food stamps, according to Poonam Gupta, a tax expert with the Urban Institute, a nonpartisan policy research group.
The law imposed new work requirements on able-bodied adults aged 18 to 64. Previously, the rule only applied to adults under 55. Other groups that were previously exempt must also now meet the work requirement, including former foster youth, veterans and people experiencing homelessness.
Individuals who don’t satisfy the work requirement are only entitled to three months of SNAP aid. Still, some experts say the work requirements will ultimately prove helpful to beneficiaries and the economy.
“Decades of research show attaching work incentives to government benefits helps families more than the transfer alone,” said Adam Michel, director of tax policy studies at the nonpartisan Cato Institute. “The positive effects of work requirements even carry into the next generation through improved outcomes for the kids.”
SNAP recipients aren’t the only parties affected by OBBBA’s changes. Retailers also could be losing out, according to the Urban Institute’s Heather Hahn, who researches the effects of federal policies such as SNAP on the well-being of children and families.
“With fewer SNAP benefits going out, retailers, especially smaller ones, which depend a lot on sales from SNAP benefits, will see less revenue,” she said.
States, which administer the federally funded program to their residents, started rolling out the work requirements last fall. Since the OBBBA was signed into law, SNAP participation has dropped by more than 4 million people, or 10%, through March, according to the Center on Budget and Policy Priorities.
Separately, Medicaid enrollees will face new work requirements and more frequent eligibility checks beginning in 2027 under the OBBBA. Those changes are expected to reduce Medicaid enrollment by between 5 million and 10 million people, according to the Urban Institute.
Losers: EV and clean energy businesses
The OBBBA ended federal tax incentives for electric vehicles last year and also sunset some clean energy credits, such as rooftop solar and home efficiency credits.
The law also accelerated the phaseouts for some corporate tax credits for clean energy investments, such as in solar and wind energy, according to consulting firm RSM.
EV sales have fallen sharply since the OBBBA ended the tax credits for the vehicles, with sales down 22% so far in 2026 compared with a year earlier, according to Cox Automotive.
Edited by Alain Sherter
https://www.cbsnews.com/newyork/video/a-look-at-snap-benefits-and-the-work-requirements-to-keep-them/