#大而美法案 Analysis and Interpretation of the 'Big and Beautiful' Bill:

1. Tax Cuts: Permanently implement Trump's 2017 tax cut policies, including reducing the corporate tax rate from 35% to 21%, eliminating the tip tax and overtime tax, which is expected to reduce federal tax revenue by about $4.5 trillion over the next decade.

2. Spending Cuts: Plan to cut at least $1.5 trillion in public spending over the next decade, mainly affecting the Medicaid program, with an estimated 12 million low-income Americans losing healthcare coverage.

3. Debt Ceiling: Raise the federal debt ceiling by $5 trillion, with an anticipated increase in national debt of $3.4 trillion over the next decade.

4. Border Security: Allocate $70 billion for border security, including the construction of a barrier at the U.S.-Mexico border and increasing law enforcement resources.

5. Energy Policy: Eliminate tax credits for electric vehicles, with only wind and solar projects that are operational by the end of 2027 eligible for tax credits.

6. Social Impact: The bill has been criticized for 'robbing the poor to pay the rich', as benefits for low-income groups such as healthcare and food stamps are cut, while the wealthy and large corporations benefit.