美国参议院星期二晚上投票通过了全面改革美国税务系统的议案，川普总统和国会共和党人再经过一个基本例行公事的表决就要取得一个重大的立法胜利，兑现一个竞选承诺。
所有51名共和党参议员都对减税和工作法案投了赞成票，48名民主党参议员投了反对票。
法案永久性地削减了公司税，在一定时间内削减依靠工资收入的人的所得税，对一些深受欢迎的抵税设立了封顶，并在今后10年增加至少1万亿美元的国债。
在共和党占多数的众议院，星期二早些时候通过了减税议案。两党议员都依照党派分歧投票。参议院最新通过的版本将返回众议院再次表决，通过法案中的一些技术性修改，然后才能送到白宫，让川普总统签署。
共和党说，减税将刺激美国经济增长，增强美国公司在本国以及海外的竞争能力。
民主党抨击这个议案，说这是在国内外抵押了美国的未来，然而却让富人的钱包更鼓。
无党派的税务政策中心得出结论说，这项减税法案将在明年减少95%美国人的纳税，但是最富裕的美国人的减少幅度大于低收入者的减税。
The U.S. Senate voted late Tuesday to overhaul America’s tax system, putting President Donald Trump and congressional Republicans one perfunctory vote away from scoring a major legislative victory and fulfilling a campaign promise.
All 51 Senate Republicans present voted in favor of the Tax Cuts and Jobs Act, while all 48 Democrats opposed it.
The bill permanently slashes corporate taxes, temporarily cuts taxes paid by American wage and salary earners, caps popular tax deductions, and hikes the U.S. national debt by at least $1 trillion over a decade.
The Republican-led House of Representatives approved the bill earlier in the day on a party-line vote. It must go back to the House later Wednesday for one final vote to correct several technical matters before it can be sent to the White House for Trump’s signature.
Republicans argued tax cuts will rev up the U.S. economy and make American businesses more competitive at home and abroad.
Democrats slammed the bill as mortgaging America’s future at home and abroad in order to pad the pockets of the wealthy.
The nonpartisan Tax Policy Center concluded the bill would cut taxes for 95 percent of Americans next year, but average cuts for top earners would greatly exceed reductions for people earning less.