{
  "legislationId": "119_S_4287",
  "lastUpdate": "2026-04-18T11:28:26.323Z",
  "history": [
    {
      "timestamp": "2026-04-18T11:28:26.323Z",
      "source_url": "https://www.congress.gov/119/bills/s4287/BILLS-119s4287is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4287 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4287 To amend the Internal Revenue Code of 1986 to modify rules for grantor trusts. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 14, 2026 Mr. Wyden (for himself and Mr. King) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to modify rules for grantor trusts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Getting Rid of Abusive Trust Schemes Act'' or the ``GRATS Act''. SEC. 2. REQUIRED MINIMUM 15-YEAR TERM, ETC., FOR GRANTOR RETAINED ANNUITY TRUSTS. (a) In General.--Subsection (b) of section 2702 of the Internal Revenue Code of 1986 is amended-- (1) by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), respectively, and by moving such subparagraphs (as so redesignated) 2 ems to the right, (2) by striking ``For purposes of'' and inserting the following: ``(1) In general.--For purposes of'', (3) by striking ``paragraph (1) or (2)'' in paragraph (1)(C) (as so redesignated) and inserting ``subparagraph (A) or (B)'', and (4) by adding at the end the following new paragraph: ``(2) Additional requirements with respect to grantor retained annuity trusts.--For purposes of subsection (a), in the case of an interest described in paragraph (1)(A) (determined without regard to this paragraph) which is retained by the transferor, such interest shall be treated as described in such paragraph only if-- ``(A) the right to receive the fixed amounts referred to in such paragraph is for a term of not less than 15 years and not more than the life expectancy of the annuitant plus 10 years, ``(B) such fixed amounts, when determined on an annual basis, do not decrease during the term described in subparagraph (A), and ``(C) the remainder interest has a value, as determined as of the time of the transfer, which is-- ``(i) not less than an amount equal to the greater of-- ``(I) 25 percent of the fair market value of the property transferred to the trust, or ``(II) $500,000, and ``(ii) not greater than the fair market value of the property transferred to the trust.''. (b) Effective Dates.--The amendments made by this section shall apply-- (1) to trusts created on or after the date of enactment of this Act, and (2) to any portion of a trust established before the date of the enactment of this Act which is attributable to a contribution made on or after such date. SEC. 3. CERTAIN TRANSFERS BETWEEN GRANTOR TRUST AND DEEMED OWNER. (a) In General.--Part IV of subchapter O of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 1063 as section 1064 and inserting after section 1062 the following new section: ``SEC. 1063. CERTAIN TRANSFERS BETWEEN GRANTOR TRUST AND DEEMED OWNER. ``(a) In General.--In the case of any transfer of property for consideration between a trust and a person who is a deemed owner of the trust, such transfer shall be treated as a sale or exchange for purposes of this chapter regardless of the fact that such person is a deemed owner of such trust. ``(b) Exception.--Subsection (a) shall not apply to-- ``(1) any grantor trust which is fully revocable by the deemed owner, ``(2) any asset-backed securities trust, or ``(3) any grantor trust which is identified by the Secretary (pursuant to regulations or other guidance) as appropriate to exclude from the application of subsection (a). ``(c) Definitions.--For purposes of this section-- ``(1) Asset-backed securities trust.-- ``(A) In general.--The term `asset-backed securities trust' means any grantor trust-- ``(i) for which the assets of the trust are mortgage-backed securities or other asset- backed securities, and ``(ii) which is engaged in securitization transactions. ``(B) Exception.--The term `asset-backed securities trust' shall not include any grantor trust identified by the Secretary (pursuant to regulations or other guidance) as appropriate to exclude from the application of subsection (b)(2). ``(2) Deemed owner.--The term `deemed owner' means, with respect to any trust, any person who is treated as the owner of such trust (or a portion thereof) under subpart E of part 1 of subchapter J. ``(d) Rule of Construction.--For purposes of subsection (a), a transfer of property for consideration shall include-- ``(1) any satisfaction of an annuity, or ``(2) any discharge of debt, by the trust in kind.''. (b) Related Taxpayers.--Section 267(b) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``or'' at the end of paragraph (12), (2) by striking the period at the end of paragraph (13) and inserting ``; or'', and (3) by adding at the end the following new paragraph: ``(14) A grantor trust and the person treated as the owner of the trust (or portion thereof) under subpart E of part 1 of subchapter J of this chapter.''. (c) Clerical Amendments.--The table of sections for part IV of subchapter O of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 1063 and inserting the following new items: ``Sec. 1063. Certain sales to grantor trusts. ``Sec. 1064. Cross references.''. (d) Effective Dates.--The amendments made by this section shall apply to transfers made after the date of the enactment of this Act. SEC. 4. PAYMENT OF TAX ON INCOME OF GRANTOR TRUST. (a) In General.--Section 2503 of the Internal Revenue Code of 1986 is amended-- (1) in subsection (a), by striking ``The term'' and inserting ``Subject to subsection (d), the term'', and (2) by inserting after subsection (c) the following: ``(d) Payment of Tax on Income of Grantor Trust.-- ``(1) In general.--Notwithstanding subsections (b) and (e), an amount equal to the taxes paid on the income of an applicable grantor trust for any calendar year by a person who is the deemed owner of such trust (or portion thereof) shall be treated for purposes of this subtitle as a taxable gift made during such calendar year. ``(2) Applicable grantor trust.--For purposes of this subsection, the term `applicable grantor trust' means any trust-- ``(A) with respect to which the taxpayer is considered an owner under subpart E of part I of subchapter J of chapter 1, and ``(B) which is not fully revocable by the taxpayer. ``(3) Reimbursement by trust.--Paragraph (1) shall not apply with respect to any amount paid by the deemed owner for any calendar year which is reimbursed by the applicable grantor trust during such calendar year. ``(4) Date of gift.--In the case of any amount treated for purposes of this subtitle as a taxable gift pursuant to paragraph (1), such gift shall be deemed to have occurred on the earlier of-- ``(A) December 31 of the calendar year for which the tax is paid by the person who is the deemed owner, ``(B) the day before the date of the death of such person, or ``(C) the date on which such person renounces any right of reimbursement by the applicable grantor trust with respect to the calendar year for which the tax is paid by such person. ``(5) Deemed owner.--For purposes of this subsection, the term `deemed owner' has the same meaning given such term under section 1063(c).''. (b) Conforming Amendments.-- (1) Section 2522 of the Internal Revenue Code of 1986 is amended-- (A) by redesignating subsection (f) as subsection (g), and (B) by inserting after subsection (e) the following new subsection: ``(f) Denial of Deduction for Payment of Tax on Income of Grantor Trust.--No deduction shall be allowed under this section for any amount which is treated as a gift by reason of section 2503(d).''. (2) Section 2523 of such Code is amended by adding at the end the following new subsection: ``(j) Denial of Deduction for Payment of Tax on Income of Grantor Trust.--No deduction shall be allowed under this section for any amount which is treated as a gift by reason of section 2503(d).''. (c) Effective Dates.--The amendments made by this section shall apply to trusts created on or after the date of enactment of this Act. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Tax Changes: New Restrictions on Grantor Trusts (GRATS Act)\nSummary: New rules make it harder to use special trusts to avoid taxes when passing wealth to family members. If you use trusts to manage your assets, your tax costs and formal requirements will likely increase.\nKey Points: Special trusts (GRATs) must now have a minimum term of 15 years, preventing quick tax-free wealth transfers., A minimum value for assets left in the trust is now required (25% of value or $500,000), increasing the cost of making gifts., Any sale or exchange of property between an owner and their trust will now be treated and taxed as a regular market transaction., If an owner pays the income taxes owed by the trust, that payment will be treated as a taxable gift.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-18T11:20:10.337Z",
      "source_url": "https://www.congress.gov/119/bills/s4287/BILLS-119s4287is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4287 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4287 To amend the Internal Revenue Code of 1986 to modify rules for grantor trusts. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 14, 2026 Mr. Wyden (for himself and Mr. King) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to modify rules for grantor trusts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Getting Rid of Abusive Trust Schemes Act'' or the ``GRATS Act''. SEC. 2. REQUIRED MINIMUM 15-YEAR TERM, ETC., FOR GRANTOR RETAINED ANNUITY TRUSTS. (a) In General.--Subsection (b) of section 2702 of the Internal Revenue Code of 1986 is amended-- (1) by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), respectively, and by moving such subparagraphs (as so redesignated) 2 ems to the right, (2) by striking ``For purposes of'' and inserting the following: ``(1) In general.--For purposes of'', (3) by striking ``paragraph (1) or (2)'' in paragraph (1)(C) (as so redesignated) and inserting ``subparagraph (A) or (B)'', and (4) by adding at the end the following new paragraph: ``(2) Additional requirements with respect to grantor retained annuity trusts.--For purposes of subsection (a), in the case of an interest described in paragraph (1)(A) (determined without regard to this paragraph) which is retained by the transferor, such interest shall be treated as described in such paragraph only if-- ``(A) the right to receive the fixed amounts referred to in such paragraph is for a term of not less than 15 years and not more than the life expectancy of the annuitant plus 10 years, ``(B) such fixed amounts, when determined on an annual basis, do not decrease during the term described in subparagraph (A), and ``(C) the remainder interest has a value, as determined as of the time of the transfer, which is-- ``(i) not less than an amount equal to the greater of-- ``(I) 25 percent of the fair market value of the property transferred to the trust, or ``(II) $500,000, and ``(ii) not greater than the fair market value of the property transferred to the trust.''. (b) Effective Dates.--The amendments made by this section shall apply-- (1) to trusts created on or after the date of enactment of this Act, and (2) to any portion of a trust established before the date of the enactment of this Act which is attributable to a contribution made on or after such date. SEC. 3. CERTAIN TRANSFERS BETWEEN GRANTOR TRUST AND DEEMED OWNER. (a) In General.--Part IV of subchapter O of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 1063 as section 1064 and inserting after section 1062 the following new section: ``SEC. 1063. CERTAIN TRANSFERS BETWEEN GRANTOR TRUST AND DEEMED OWNER. ``(a) In General.--In the case of any transfer of property for consideration between a trust and a person who is a deemed owner of the trust, such transfer shall be treated as a sale or exchange for purposes of this chapter regardless of the fact that such person is a deemed owner of such trust. ``(b) Exception.--Subsection (a) shall not apply to-- ``(1) any grantor trust which is fully revocable by the deemed owner, ``(2) any asset-backed securities trust, or ``(3) any grantor trust which is identified by the Secretary (pursuant to regulations or other guidance) as appropriate to exclude from the application of subsection (a). ``(c) Definitions.--For purposes of this section-- ``(1) Asset-backed securities trust.-- ``(A) In general.--The term `asset-backed securities trust' means any grantor trust-- ``(i) for which the assets of the trust are mortgage-backed securities or other asset- backed securities, and ``(ii) which is engaged in securitization transactions. ``(B) Exception.--The term `asset-backed securities trust' shall not include any grantor trust identified by the Secretary (pursuant to regulations or other guidance) as appropriate to exclude from the application of subsection (b)(2). ``(2) Deemed owner.--The term `deemed owner' means, with respect to any trust, any person who is treated as the owner of such trust (or a portion thereof) under subpart E of part 1 of subchapter J. ``(d) Rule of Construction.--For purposes of subsection (a), a transfer of property for consideration shall include-- ``(1) any satisfaction of an annuity, or ``(2) any discharge of debt, by the trust in kind.''. (b) Related Taxpayers.--Section 267(b) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``or'' at the end of paragraph (12), (2) by striking the period at the end of paragraph (13) and inserting ``; or'', and (3) by adding at the end the following new paragraph: ``(14) A grantor trust and the person treated as the owner of the trust (or portion thereof) under subpart E of part 1 of subchapter J of this chapter.''. (c) Clerical Amendments.--The table of sections for part IV of subchapter O of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 1063 and inserting the following new items: ``Sec. 1063. Certain sales to grantor trusts. ``Sec. 1064. Cross references.''. (d) Effective Dates.--The amendments made by this section shall apply to transfers made after the date of the enactment of this Act. SEC. 4. PAYMENT OF TAX ON INCOME OF GRANTOR TRUST. (a) In General.--Section 2503 of the Internal Revenue Code of 1986 is amended-- (1) in subsection (a), by striking ``The term'' and inserting ``Subject to subsection (d), the term'', and (2) by inserting after subsection (c) the following: ``(d) Payment of Tax on Income of Grantor Trust.-- ``(1) In general.--Notwithstanding subsections (b) and (e), an amount equal to the taxes paid on the income of an applicable grantor trust for any calendar year by a person who is the deemed owner of such trust (or portion thereof) shall be treated for purposes of this subtitle as a taxable gift made during such calendar year. ``(2) Applicable grantor trust.--For purposes of this subsection, the term `applicable grantor trust' means any trust-- ``(A) with respect to which the taxpayer is considered an owner under subpart E of part I of subchapter J of chapter 1, and ``(B) which is not fully revocable by the taxpayer. ``(3) Reimbursement by trust.--Paragraph (1) shall not apply with respect to any amount paid by the deemed owner for any calendar year which is reimbursed by the applicable grantor trust during such calendar year. ``(4) Date of gift.--In the case of any amount treated for purposes of this subtitle as a taxable gift pursuant to paragraph (1), such gift shall be deemed to have occurred on the earlier of-- ``(A) December 31 of the calendar year for which the tax is paid by the person who is the deemed owner, ``(B) the day before the date of the death of such person, or ``(C) the date on which such person renounces any right of reimbursement by the applicable grantor trust with respect to the calendar year for which the tax is paid by such person. ``(5) Deemed owner.--For purposes of this subsection, the term `deemed owner' has the same meaning given such term under section 1063(c).''. (b) Conforming Amendments.-- (1) Section 2522 of the Internal Revenue Code of 1986 is amended-- (A) by redesignating subsection (f) as subsection (g), and (B) by inserting after subsection (e) the following new subsection: ``(f) Denial of Deduction for Payment of Tax on Income of Grantor Trust.--No deduction shall be allowed under this section for any amount which is treated as a gift by reason of section 2503(d).''. (2) Section 2523 of such Code is amended by adding at the end the following new subsection: ``(j) Denial of Deduction for Payment of Tax on Income of Grantor Trust.--No deduction shall be allowed under this section for any amount which is treated as a gift by reason of section 2503(d).''. (c) Effective Dates.--The amendments made by this section shall apply to trusts created on or after the date of enactment of this Act. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Zmiany w podatkach: nowe ograniczenia dla funduszy powierniczych (GRATS Act)\",\n  \"pl_summary\": \"Nowe przepisy utrudniają korzystanie ze specjalnych funduszy powierniczych do unikania podatków przy przekazywaniu majątku rodzinie. Jeśli korzystasz z takich funduszy do zarządzania majątkiem, Twoje koszty podatkowe i obowiązki formalne prawdopodobnie wzrosną.\",\n  \"pl_key_points\": [\n    \"Specjalne fundusze powiernicze (GRAT) muszą teraz trwać co najmniej 15 lat, co uniemożliwia szybkie i bezpodatkowe przekazywanie zysków.\",\n    \"Wprowadzono minimalną wartość majątku, który musi pozostać w funduszu (25% wartości lub 500 000 USD), co zwiększa opodatkowanie darowizn.\",\n    \"Wszelka sprzedaż lub wymiana majątku między właścicielem a funduszem będzie teraz traktowana i opodatkowana jak zwykła transakcja rynkowa.\",\n    \"Jeśli właściciel zapłaci podatek dochodowy należny od funduszu, kwota ta zostanie uznana za darowiznę i może zostać dodatkowo opodatkowana.\"\n  ],\n  \"eng_ai_title\": \"Tax Changes: New Restrictions on Grantor Trusts (GRATS Act)\",\n  \"eng_summary\": \"New rules make it harder to use special trusts to avoid taxes when passing wealth to family members. If you use trusts to manage your assets, your tax costs and formal requirements will likely increase.\",\n  \"eng_key_points\": [\n    \"Special trusts (GRATs) must now have a minimum term of 15 years, preventing quick tax-free wealth transfers.\",\n    \"A minimum value for assets left in the trust is now required (25% of value or $500,000), increasing the cost of making gifts.\",\n    \"Any sale or exchange of property between an owner and their trust will now be treated and taxed as a regular market transaction.\",\n    \"If an owner pays the income taxes owed by the trust, that payment will be treated as a taxable gift.\"\n  ],\n  \"de_ai_title\": \"Steueränderungen: Neue Beschränkungen für Grantor Trusts (GRATS Act)\",\n  \"de_summary\": \"Neue Regeln erschweren die Nutzung spezieller Trusts zur Steuervermeidung bei der Vermögensübertragung an Familienmitglieder. Wenn Sie Trusts zur Vermögensverwaltung nutzen, werden Ihre Steuerkosten und formalen Anforderungen wahrscheinlich steigen.\",\n  \"de_key_points\": [\n    \"Spezielle Trusts (GRATs) müssen nun eine Mindestlaufzeit von 15 Jahren haben, was schnelle steuerfreie Vermögensübertragungen verhindert.\",\n    \"Es ist nun ein Mindestwert für das im Trust verbleibende Vermögen erforderlich (25 % des Wertes oder 500.000 USD), was die Schenkungskosten erhöht.\",\n    \"Jeder Verkauf oder Austausch von Eigentum zwischen einem Eigentümer und seinem Trust wird nun als reguläre Markttransaktion behandelt und besteuert.\",\n    \"Wenn ein Eigentümer die vom Trust geschuldeten Einkommensteuern zahlt, wird diese Zahlung als steuerpflichtige Schenkung behandelt.\"\n  ],\n  \"fr_ai_title\": \"Changements fiscaux : nouvelles restrictions sur les fiducies (GRATS Act)\",\n  \"fr_summary\": \"De nouvelles règles compliquent l'utilisation de fiducies spéciales pour éviter les impôts lors de la transmission de patrimoine aux membres de la famille. Si vous utilisez des fiducies pour gérer vos actifs, vos coûts fiscaux et vos obligations formelles augmenteront probablement.\",\n  \"fr_key_points\": [\n    \"Les fiducies spéciales (GRAT) doivent désormais avoir une durée minimale de 15 ans, empêchant les transferts de richesse rapides et sans impôt.\",\n    \"Une valeur minimale pour les actifs laissés dans la fiducie est désormais requise (25 % de la valeur ou 500 000 USD), augmentant le coût des donations.\",\n    \"Toute vente ou échange de biens entre un propriétaire et sa fiducie sera désormais traité et imposé comme une transaction de marché ordinaire.\",\n    \"Si un propriétaire paie les impôts sur le revenu dus par la fiducie, ce paiement sera considéré comme une donation imposable.\"\n  ],\n  \"es_ai_title\": \"Cambios fiscales: nuevas restricciones para los fideicomisos (GRATS Act)\",\n  \"es_summary\": \"Nuevas reglas dificultan el uso de fideicomisos especiales para evitar impuestos al transmitir patrimonio a familiares. Si utiliza fideicomisos para gestionar sus activos, es probable que sus costes fiscales y requisitos formales aumenten.\",\n  \"es_key_points\": [\n    \"Los fideicomisos especiales (GRAT) deben tener ahora un plazo mínimo de 15 años, lo que impide las transferencias rápidas de riqueza libres de impuestos.\",\n    \"Se requiere ahora un valor mínimo para los activos que quedan en el fideicomiso (25% del valor o 500.000 USD), lo que aumenta el coste de las donaciones.\",\n    \"Cualquier venta o intercambio de bienes entre un propietario y su fideicomiso se tratará y gravará ahora como una transacción de mercado regular.\",\n    \"Si un propietario paga los impuestos sobre la renta que debe el fideicomiso, ese pago se tratará como una donación sujeta a impuestos.\"\n  ],\n  \"it_ai_title\": \"Modifiche fiscali: nuove restrizioni per i trust (GRATS Act)\",\n  \"it_summary\": \"Nuove regole rendono più difficile l'uso di trust speciali per evitare le tasse nel passaggio di ricchezza ai familiari. Se usate i trust per gestire i vostri beni, i vostri costi fiscali e gli adempimenti formali probabilmente aumenteranno.\",\n  \"it_key_points\": [\n    \"I trust speciali (GRAT) devono ora avere una durata minima di 15 anni, impedendo rapidi trasferimenti di ricchezza esentasse.\",\n    \"È ora richiesto un valore minimo per i beni lasciati nel trust (25% del valore o 500.000 USD), aumentando il costo delle donazioni.\",\n    \"Qualsiasi vendita o scambio di proprietà tra un proprietario e il suo trust sarà ora trattato e tassato come una normale transazione di mercato.\",\n    \"Se un proprietario paga le imposte sul reddito dovute dal trust, tale pagamento sarà trattato come una donazione tassabile.\"\n  ],\n  \"nl_ai_title\": \"Belastingwijzigingen: nieuwe beperkingen voor trusts (GRATS Act)\",\n  \"nl_summary\": \"Nieuwe regels maken het moeilijker om speciale trusts te gebruiken om belastingen te ontwijken bij het overdragen van vermogen aan familieleden. Als u trusts gebruikt om uw vermogen te beheren, zullen uw belastingkosten en formele vereisten waarschijnlijk toenemen.\",\n  \"nl_key_points\": [\n    \"Speciale trusts (GRAT's) moeten nu een minimale looptijd van 15 jaar hebben, wat snelle belastingvrije vermogensoverdrachten voorkomt.\",\n    \"Er is nu een minimumwaarde vereist voor activa die in de trust achterblijven (25% van de waarde of 500.000 USD), wat de kosten van schenkingen verhoogt.\",\n    \"Elke verkoop of ruil van eigendom tussen een eigenaar en hun trust wordt nu behandeld en belast als een reguliere markttransactie.\",\n    \"Als een eigenaar de inkomstenbelasting betaalt die de trust verschuldigd is, wordt die betaling behandeld als een belastbare schenking.\"\n  ],\n  \"pt_ai_title\": \"Alterações fiscais: novas restrições para fundos fiduciários (GRATS Act)\",\n  \"pt_summary\": \"Novas regras tornam mais difícil a utilização de fundos fiduciários especiais para evitar impostos ao transferir património para familiares. Se utiliza fundos fiduciários para gerir os seus ativos, os seus custos fiscais e requisitos formais deverão aumentar.\",\n  \"pt_key_points\": [\n    \"Os fundos fiduciários especiais (GRAT) devem agora ter um prazo mínimo de 15 anos, impedindo transferências rápidas de riqueza isentas de impostos.\",\n    \"É agora exigido um valor mínimo para os ativos deixados no fundo (25% do valor ou 500.000 USD), aumentando o custo das doações.\",\n    \"Qualquer venda ou troca de propriedade entre um proprietário e o seu fundo será agora tratada e tributada como uma transação de mercado normal.\",\n    \"Se um proprietário pagar os impostos sobre o rendimento devidos pelo fundo, esse pagamento será tratado como uma doação tributável.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    }
  ]
}