Capital gain说法不多。
但是堵住了loan interest deduction的Loophole。
Companies paying the corporate income tax would face a limit on how much
debt they can deduct from their taxable income, a significant change for
highly leveraged companies like banks. They could only deduct interest worth
up to 30 percent of earnings before interest/taxes/depreciation/
amortization. But real estate firms would be exempt from that limit.
貌似也算是deleveraging的一个举措。以前大公司交税很少的原因里面这个可能是最大
的比重。
