401K에 관해서 바이든의 플랜은 다음과 같습니다.
For example, a taxpayer in the 12 percent tax bracket earning $35,000 would receive a 12 percent deduction under current law for their traditional retirement contributions, but under Biden’s proposal would see an effective deduction at a 20.5 percent marginal tax rate (higher than currently) when they receive the 26 percent matching tax credit. By contrast, a taxpayer in the 37 percent tax bracket would only receive an equivalent deduction at a 20.5 percent marginal tax rate, rather than a deduction at a 37 percent marginal tax rate they receive under current law.
This means that taxpayers in the 10 percent and 12 percent tax brackets (roughly up to $80,250 filing jointly) would BENEFIT from THIS CHANGE, while those in the higher brackets would lose some of the value of traditional accounts when compared to current law.
Biden’s Proposal Would Shift the Distribution of Retirement Tax Benefits