各个行业受Biden税改的影响 Tech and health care could be more affected than other S&P 500 sectors, given targeted proposals to tax multinational income but also encourage domestic investment. Recall that global intangible low-taxed income (GILTI) rates were set to rise in 2026, based on the 2017 overhaul, but the Biden plan suggests pulling forward and reforming taxation. A higher tax on multinational intangible income may include an effective increase in the rate to 28%, and a reduction or elimination of the 10% tangible-income safe harbor. The more onerous GILTI may be balanced by tax support in the form of expanded intellectual-property incentives for tech companies. Lawmakers may propose a patent box, allowing for tax deductions for income from IP held in the U.S.