#特朗普税改 - Personal Income Tax: The Senate version maintains 7 brackets for federal personal income tax rates, with the highest rate reduced to 38.5%; the House version simplifies the rates from 7 brackets to 4 brackets, with the highest rate remaining unchanged at 39.6%. Additionally, the tax reform nearly doubles the standard deduction, allowing couples filing jointly to exempt $24,000 from income tax, while individuals can exempt $12,000. At the same time, the child tax credit amount has been increased, and non-child dependents in the family can also receive a $500 tax credit.