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Statutory Text

SEC. 9015. ADDITIONAL HOSPITAL INSURANCE TAX ON HIGH-INCOME
TAXPAYERS.
(a) FICA.—
(1) IN GENERAL.—Section 3101(b) of the Internal Revenue
Code of 1986 is amended—
(A) by striking ‘‘In addition’’ and inserting the following:
‘‘(1) IN GENERAL.—In addition’’,
(B) by striking ‘‘the following percentages of the’’ and
inserting ‘‘1.45 percent of the’’,
(C) by striking ‘‘(as defined in section 3121(b))—’’ and
all that follows and inserting ‘‘(as defined in section
3121(b)).’’, and
(D) by adding at the end the following new paragraph:
As revised by section 10906(a)
‘‘(2) ADDITIONAL TAX.—In addition to the tax imposed by
paragraph (1) and the preceding subsection, there is hereby
imposed on every taxpayer (other than a corporation, estate, or
trust) a tax equal to 0.9 percent of wages which are received
with respect to employment (as defined in section 3121(b)) during
any taxable year beginning after December 31, 2012, and
which are in excess of—øAs revised by section 1402(b)(1)(A) of
HCERA¿
‘‘(A) in the case of a joint return, $250,000,
‘‘(B) in the case of a married taxpayer (as defined in
section 7703) filing a separate return, 1⁄2 of the dollar
amount determined under subparagraph (A), and
‘‘(C) in any other case, $200,000.’’.
(2) COLLECTION OF TAX.—Section 3102 of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subsection:
‘‘(f) SPECIAL RULES FOR ADDITIONAL TAX.—
‘‘(1) IN GENERAL.—In the case of any tax imposed by section
3101(b)(2), subsection (a) shall only apply to the extent to
which the taxpayer receives wages from the employer in excess
of $200,000, and the employer may disregard the amount of
wages received by such taxpayer’s spouse.
‘‘(2) COLLECTION OF AMOUNTS NOT WITHHELD.—To the extent
that the amount of any tax imposed by section 3101(b)(2)
is not collected by the employer, such tax shall be paid by the
employee.
‘‘(3) TAX PAID BY RECIPIENT.—If an employer, in violation
of this chapter, fails to deduct and withhold the tax imposed
by section 3101(b)(2) and thereafter the tax is paid by the employee,
the tax so required to be deducted and withheld shall
not be collected from the employer, but this paragraph shall in
no case relieve the employer from liability for any penalties or
additions to tax otherwise applicable in respect of such failure
to deduct and withhold.’’.
(b) SECA.—
(1) IN GENERAL.—Section 1401(b) of the Internal Revenue
Code of 1986 is amended—
(A) by striking ‘‘In addition’’ and inserting the following:
‘‘(1) IN GENERAL.—In addition’’, and
(B) by adding at the end the following new paragraph:
‘‘(2) ADDITIONAL TAX.—As revised by section 10906(b)
‘‘(A) IN GENERAL.—In addition to the tax imposed by
paragraph (1) and the preceding subsection, there is hereby
imposed on every taxpayer (other than a corporation,
estate, or trust) for each taxable year beginning after December
31, 2012, a tax equal to 0.9 percent of the self-employment
income for such taxable year which is in excess
of—øAs revised by section 1402(b)(1)(B) of HCERA¿
‘‘(i) in the case of a joint return, $250,000,
‘‘(ii) in the case of a married taxpayer (as defined
in section 7703) filing a separate return, 1⁄2 of the dollar
amount determined under clause (i), and
‘‘(iii) in any other case, $200,000.
‘‘(B) COORDINATION WITH FICA.—øAs revised by section
1402(b)(1)(B) of HCERA¿ The amounts under clause (i),
(ii), or (iii) (whichever is applicable) of subparagraph (A)
shall be reduced (but not below zero) by the amount of
wages taken into account in determining the tax imposed
under section 3121(b)(2) with respect to the taxpayer.’’.
(2) NO DEDUCTION FOR ADDITIONAL TAX.—
(A) IN GENERAL.—Section 164(f) of such Code is
amended by inserting ‘‘(other than the taxes imposed by
section 1401(b)(2))’’ after ‘‘section 1401)’’.
(B) DEDUCTION FOR NET EARNINGS FROM SELF-EMPLOYMENT.—
Subparagraph (B) of section 1402(a)(12) is amended
by inserting ‘‘(determined without regard to the rate
imposed under paragraph (2) of section 1401(b))’’ after ‘‘for
such year’’.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply with respect to remuneration received, and taxable
years beginning, after December 31, 2012.