United States. Congress

“ General rule.—In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 5.4 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000. `` (b) Taxpayers not making a joint return.—In the case of any taxpayer other than a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2 (a) ) , subsection (a) shall be applied by substituting ‘$500,000’ for ‘$1,000,000’. ”

“ Surcharge on High Income Individuals. (a) In General.— Part VIII of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as added by this title, is amended by adding at the end the following new subpart:
``Subpart B—Surcharge on High Income Individuals ``Sec. 59C. Surcharge on High Income Individuals.
``SEC. 59C. Surcharge on high income individuals. ”