2010年12月17日,美国总统奥巴马签署了减税延期法案,该法案成本约为8580亿美元,主要内容包括将年底到期的布什执政时期全民减税政策延期两年;将11月底到期的针对长期失业者的救济法案延长13个月;给予企业投资税收减免;将美国公民的遗产税免征额设为500万美元、税率定为35%等。 December 17, 2010, US President Barack Obama signed the tax relief bill, the cost of the bill is about 858 billion US dollars, mainly including the end of the Bush administration during the whole tax cuts extended by two years; will expire at the end of November For the long-term unemployed relief bill extended for 13 months; corporate tax relief for investment; the exemption of the United States citizen’s estate tax set at 500 million, the tax rate of 35% and so on.