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國際時事跟讀 Ep. L028: Trump's 'Big, Beautiful Bill': Winners and Losers Emerge

Highlights 主題摘要

• Trump's sweeping tax and spending bill permanently extends 2017 tax cuts while making historic cuts to Medicaid and food assistance programs.
• Corporate America and high-income earners benefit significantly, while low-income Americans face reduced safety net support and potential benefit losses.
• The legislation adds $3.4 trillion to federal deficits over ten years, raising concerns about elevated interest rates and government debt.

President Trump's "big, beautiful bill" achieved a narrow congressional victory in July 2025, marking his administration's most significant domestic policy achievement. The sweeping 887-page legislation permanently extends the 2017 Tax Cuts and Jobs Act while implementing substantial changes to federal spending priorities. House Republicans celebrated the 218-214 passage after the Senate's razor-thin 51-50 approval required Vice President Vance's tie-breaking vote. The comprehensive package combines tax relief measures with increased border security funding, defense spending enhancements, and energy production investments, fundamentally reshaping America's fiscal landscape for the coming decade.

川普總統的「大而美法案」在2025年7月於國會驚險過關，標誌著其政府最重要的國內政策成就。這項涵蓋887頁的全面性立法永久延長2017年減稅與就業法案，同時對聯邦支出優先順序進行重大改革。在參議院以51比50的微弱優勢通過，需要副總統萬斯投下關鍵性的一票後，眾議院共和黨人為218比214的表決結果慶祝。這項綜合性法案結合了減稅措施、增加邊境安全經費、強化國防支出和能源生產投資，從根本上重新塑造美國未來十年的財政結構。

Corporate America emerged as the legislation's primary beneficiary, with major business groups applauding the permanent tax breaks and enhanced deductions. Manufacturers particularly benefit from immediate write-offs for new facility construction and expanded semiconductor tax credits. High-income Americans gain substantially, with the top 20% of earners receiving nearly $13,000 annual increases and the wealthiest 0.1% gaining over $290,000 yearly. Small businesses and partnerships secure permanent deductions, while workers receiving tips and overtime enjoy temporary tax breaks through 2028. The state and local tax deduction cap increases from $10,000 to $40,000 for five years.

美國企業界成為該立法的最大受益者，主要商業團體對永久性減稅和強化扣除額表示讚賞。製造業者特別受惠於新廠房建設的立即沖銷和擴大的半導體租稅優惠。高收入美國人獲得可觀利益，收入前20%的族群每年增加近13,000美元，最富有的0.1%每年可獲得超過290,000美元。小型企業和合夥事業獲得永久性扣除額，而領取小費和加班費的勞工在2028年前可享有暫時性減稅。州及地方稅扣除額上限從10,000美元提高到40,000美元，期限為五年。

The legislation's most controversial elements target America's social safety net through unprecedented cuts to Medicaid and food assistance programs. For the first time in Medicaid's 60-year history, work requirements become federally mandated, while SNAP work mandates expand to include parents of children aged 14 and older. The Congressional Budget Office estimates 11.8 million Americans will lose Medicaid coverage over the next decade, with few gaining access to employer-based insurance. Low-income households earning under $18,000 annually face $165 reductions in after-tax income, representing a 1.1% decrease in their already limited resources.

該立法最具爭議性的部分鎖定美國的社會安全網，透過對低收入醫療保險和糧食援助計畫進行史無前例的削減。在低收入醫療保險60年歷史中首次將工作要求列為聯邦強制性規定，而糧食券工作要求擴大到包括14歲及以上子女的父母。國會預算辦公室估計，未來十年將有1,180萬美國人失去低收入醫療保險給付，其中很少人能取得雇主提供的保險。年收入低於18,000美元的低收入家庭面臨稅後收入減少165美元，這相當於他們本已拮据資源的1.1%減少。

The bill's long-term economic implications raise significant concerns among fiscal experts and healthcare providers. Adding $3.4 trillion to federal deficits over ten years risks elevating interest rates, making borrowing more expensive for consumers and businesses while increasing government debt servicing costs beyond $1 trillion annually. Hospitals face reduced state support for Medicaid patients and increased uncompensated care burdens. Clean energy industries lose tax incentives, while electric vehicle credits end prematurely. The legislation fundamentally alters America's economic priorities, potentially setting the stage for contentious debates during the 2026 midterm elections as implementation consequences become apparent.

該法案的長期經濟影響引起財政專家和醫療照護提供者的嚴重關切。十年內增加3.4兆美元聯邦赤字恐將推升利率，使消費者和企業的借貸成本提高，同時將政府債務利息支出推升至每年超過1兆美元。醫院面臨州政府對低收入醫療保險患者的支援減少，以及無償醫療照護負擔加重。綠能產業失去租稅誘因，而電動車購車補助提前終止。該立法從根本上改變美國的經濟政策優先順序，隨著實施後果逐漸浮現，可能為2026年期中選舉期間的激烈辯論埋下伏筆。

Keyword Drills 關鍵字

1. Legislation [noun, laws collectively]: The sweeping 887-page legislation permanently extends the 2017 Tax Cuts and Jobs Act while implementing substantial changes to federal spending priorities.
2. Sweeping [adjective, wide-ranging and far-reaching]: The sweeping 887-page legislation permanently extends the 2017 Tax Cuts and Jobs Act while implementing substantial changes to federal spending priorities.
3. Beneficiary [noun, a person who receives benefits]: Corporate America emerged as the legislation's primary beneficiary, with major business groups applauding the permanent tax breaks and enhanced deductions.
4. Controversial [adjective, causing disagreement or heated discussion]: The legislation's most controversial elements target America's social safety net through unprecedented cuts to Medicaid and food assistance programs.
5. Contentious [adjective, causing or likely to cause disagreement]: The legislation fundamentally alters America's economic priorities, potentially setting the stage for contentious debates during the 2026 midterm elections.

Reference article:
1. https://edition.cnn.com/2025/07/03/business/trump-big-beautiful-bill-business-economy
2. https://www.cbsnews.com/news/whats-in-trump-big-beautiful-bill-senate-version/