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To finance much of the plan, the measure would institute a new 15 percent corporate minimum tax that would apply to the profits that companies report on their financial statements to shareholders, known as book income.
为筹措计划的大部分资金，该方案将新设立15%的企业最低税，该税收适用于企业在财务报表中向股东报告的利润，即账面收入。
It would impose a new 1 percent tax on corporate stock buybacks beginning in 2023.
该方案将从2023年起对公司股票回购征收1%的新税。
The measure also would pour $80 billion into the I.R.S. to bulk up the agency’s enforcement arm and crack down on wealthy corporations and tax evaders.
该方案还将向美国国税局注资800亿美元，以增强该机构的执法力量，打击富有公司和逃税个人。
That provision is estimated to raise $124 billion over a decade.
据估计，这项拨备将在十年内筹集1240亿美元。
“When I come to the end of my service in the Senate, I’ll look back on the passage of this bill as one of the most significant things that I’ve had an opportunity to work on,” said Senator Tina Smith, Democrat of Minnesota and one of the many climate hawks who pushed for the legislation.
明尼苏达州民主党参议员蒂娜·史密斯是推动该法案的众多气候鹰派人士之一，她说，“当我在参议院的任期结束时，往回看，我会把这项法案的通过视为我有机会参与的最重要的事情之一。”
Congressional Republicans hammered the bill as an exorbitant spending package with damaging tax hikes that would inflict more pain on the nation’s economy at a perilous moment.
国会共和党人抨击该法案中的增税具有破坏性，是一项过度支出的一揽子计划，会在危险时刻给美国经济带来更多痛苦。
While outside analysis suggested the legislation would reduce the federal budget deficit by the end of the decade and have a limited impact on federal spending, Republicans continued to brand it a “reckless tax and spending spree.”
尽管外界分析认为，该法案将在2020年之前削减联邦预算赤字，且对联邦支出的影响有限，但共和党人仍将其称为"不计后果的税收和过度支出。”
“Democrats’ policies have torn down the savings, the stability and the lifestyles that families worked and sacrificed for years to build up,” Senator Mitch McConnell of Kentucky, the minority leader, said on Sunday.
“民主党的政策摧毁了美国家庭多年来辛辛苦苦地建立起来的储蓄、安稳以及生活方式，”少数党领袖、肯塔基州参议员米奇·麦康奈尔周日表示。
“The effect of this one-party government has been an economic assault on the American middle class.”
“这种一党专政的结果是对美国中产阶级的经济攻击。”
It was the second time in less than two years that Democrats muscled through a sprawling spending package without any Republican support, following passage of the $1.9 trillion pandemic aid package last year.
这是民主党在不到两年的时间里第二次在没有共和党支持的情况下强行通过庞大的支出计划，去年通过了1.9万亿美元的疫情援助计划。
Since inflation skyrocketed in the months after that measure became law, Republicans warned that Democrats were exacerbating the economic stress facing American families by passing the legislation.
由于在该方案成为法律后的几个月里通货膨胀飙升，共和党人警告称，民主党通过此次立法加剧了美国家庭面临的经济压力。
Senator Lindsey Graham of South Carolina, the top Republican on the Budget Committee, announced Saturday evening that he had “thought long and hard about how to explain this to the American people, and the only thing I can tell you is insanity is defined as doing the same thing and expecting a different outcome.”
预算委员会共和党领袖、南卡罗来纳州参议员林赛·格雷厄姆周六晚间宣布，他“在如何向美国人民解释这件事上思考了很久，我能告诉你的唯一一件事是，做同样的事情，却期待不同的结果，这就是疯狂”。
