Net Investment Income Tax Expansion
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-07-22 — A bill to amend the Internal Revenue Code of 1986 to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers.: cross-connection with hospital-insurance-tax-inflation-adjustment: The Additional Medicare HI tax and the Net Investment Income Tax share the same $200K/$250K unindexed high-income thresholds enacted in the ACA; changes to one raise parallel questions for the other. (novelty: 2)
- 2025-05-08 — Medicare and Social Security Fair Share Act: cross-connection with medicare-social-security-fair-share-act: Fair Share framing typically pairs payroll-base expansion with NIIT expansion to cover non-wage income of high earners for Medicare/Social Security financing. (novelty: 2)
- 2025-02-27 — Social Security Expansion Act: HR1700 (Social Security Expansion Act, introduced) would expand the Net Investment Income Tax as part of financing broader Social Security benefit expansions, alongside applying payroll tax to wages above $250,000. (novelty: 3)