Parallel tax system designed to ensure high-income taxpayers pay minimum tax. Fewer taxpayers are affected after recent tax law changes.
Investment income subject to the 3.8% Medicare surtax for high-income taxpayers. Includes interest, dividends, capital gains, and passive income.
3.8% surtax on investment income for high-income taxpayers (income over $200,000 single/$250,000 MFJ).
Refundable credit to help pay for health insurance purchased through the Marketplace. Amount varies based on income and family size.