看“功夫熊猫2”台词学英语：第1讲

Scrambling To Prepay 2018 Property Taxes? Maybe You Shouldn't

ARI SHAPIRO, HOST:

Homeowners around the country are doing something unusual this week - rushing to pay their 2018 property taxes well before they're due. They hope to put off one effect of 　很久以前，在古代中国，

Long ago, in ancient China,

孔雀家族统治着宫门城。

The Peacocks ruled over the Gongmen city.

他们给这座城带来了快乐与繁荣。

They brought great joy and prosperity to the city

因为他们发明了烟火。

For they had invented fireworks.

但他们的儿子，沈王爷

But their son, Lord Shen

在烟火中看到了一个邪恶的计划。

Saw darker path in the fireworks.

能带来色彩与快乐的东西

What that brought color and joy

同时也能带来黑暗与毁灭。

Can also brink darkness and destruction.

沈王爷令他的父母感到不安从而向一位先知求教 。

Shen trouble parents consult to a Soothsayer.

她预言道， 如果沈王爷继续在邪路上执迷不悟，

She foretold that if Shen continue down to this dark path,

他会被一名黑白勇士所打败。

He will be defeated by the warrior of black and white.

这位少主开始改变他的命运。

The Young Lord set out to change his fate.

但他下一步所做的事，人们无法得知。

But what he did next, only sealed.

沈王爷回到他的父母那里期待能够得到赞赏。

Shen returned to his parents for a pride.

但在他们的脸上，他只看到了恐惧。

But in their faces, he saw only horror.

他被驱逐出了这座城市，永远不得回来。

He was banish from the city forever.

但沈王爷发誓要报复。

But Shen swore revenge.

他朝他必定会回来

Some day, he will return

到时候天下所有人都要臣服于他脚下。

and all of China will bow at his feet.

就要完成了，沈王爷。但我们的金属不够用了。

Almost done, Lord Shen. But we ran out of metal.

到最远的村庄去查探，找更多的金属回来。

Search the furthest villages, find more metal.

天下将是我的了。

China will be mine.

然后神龙大侠加入了盖世五侠。

And then the Dragon warrior joined the Furious five.

所以他们成为了最棒的功夫队伍。the tax overhaul that President Trump signed into law last week. It limits the amount of state and local taxes that can be deducted on your federal return. NPR's Jeff Brady reports that accountants are warning that not everyone should prepay their property taxes.

JEFF BRADY, BYLINE: Pity the accountants and tax office employees across the country who were hoping for a relaxing holiday.

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BRADY: Call the Nassau County Department of Assessment in New York, and you're likely to hear this.

UNIDENTIFIED WOMAN: Please call back at a later time as all assessment assistance personnel are busy with other callers.

BRADY: Accountant Tracy Beveridge in Springfield, N.J., says what typically is a slow week for her is anything but this year.

TRACY BEVERIDGE: I don't remember the last time I went to the office the day after Christmas. And I was there at, you know, 8 o'clock this morning.

BRADY: The new tax law includes a $10,000 cap on the amount of state and local taxes people can deduct on their federal returns. For example, if you paid $24,000 in property taxes in the past, you could deduct all of that on your federal return. If you live in a state where income and property taxes are relatively low, this may not be an issue. But for many who live in higher tax states like California, New Jersey or New York, the cost of this change could run into the thousands of dollars.

VANESSA MERTON: I'm sending my checks in today.

BRADY: Vanessa Merton decided to prepay next year's property taxes now so she can deduct them on her 2017 federal return. She says growing up, her village of Hastings On Hudson north of New York City was a factory town. But a lot of wealthy people have moved in, and now property values are up.

MERTON: I'm fourth generation in this house. And it's a big, old house, very expensive to maintain and very expensive to heat. We don't heat it very much. I'm wearing three layers as I talk to you.

BRADY: Merton estimates this change could cost her $6,000 to $9,000 a year. She works as a law professor and also as vice chair of her local Democratic Party committee. Merton sees politics at play in the new law since most states with higher taxes tend to vote for Democrats over Republicans. Right now, though, she's focused on getting next year's tax payment in the mail by December 31.

Accountant Tracy Beveridge says not everyone should prepay their property taxes. And the best answer is not the same for everyone, especially for those who earn more than $83,800 and could be subject to the alternative minimum tax.

BEVERIDGE: If a client is in AMT - what they call an alternative minimum tax - there is no benefit to prepaying your taxes. It just negates the benefit. And you're just out the cash.

BRADY: And Beveridge says some people who would not be subject to the alternative minimum tax may trigger it if they double up on paying property taxes this year. Her advice is to consult with an accountant who can look over your previous return and offer advice. In the past few days, she's examined dozens of her clients' returns.

BEVERIDGE: Out of probably 80 that I've done already, I think four it has benefited.

BRADY: And Beveridge says prepaying only applies to property taxes, not income taxes. The law doesn't allow people to prepay those. Jeff Brady, NPR News.

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