‘‘SEC. 4. MAXIMUM TAX IMPOSED. 
‘‘(a) IN GENERAL.—Notwithstanding any other pro-
vision of this subtitle, the tax imposed under this chapter 
on a taxpayer other than a corporation for the taxable 
year shall not exceed the amount which, when added to 
the tax amounts described in subsection (b), bears the 
same ratio as 50 percent of adjusted gross income of the 
taxpayer for the taxable year bears to the adjusted gross 
income of the taxpayer for the taxable year. 
‘‘(b) TAX AMOUNTS DESCRIBED.—For purposes of 
this section, the tax amounts described in this subsection 
are the amounts of tax paid for any period (or allocable 
portion thereof) in the taxable year under any of the fol-
lowing Federal, State, or local taxes: 
‘‘(1) Air transportation taxes. 
‘‘(2) Biodiesel fuel taxes. 
‘‘(3) Cigarette taxes. 
‘‘(4) Medicare tax. 
‘‘(5) Social Security tax. 
‘‘(6) Estate taxes. 
‘‘(7) Insurance taxes, including insurance pre-
mium taxes, excise taxes on comprehensive health 
insurance plans, and individual health insurance 
mandate taxes. 
‘‘(8) Federal unemployment taxes. 
‘‘(9) Garbage taxes. 
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‘‘(10) Gasoline taxes. 
‘‘(11) Gift taxes. 
‘‘(12) Hotel taxes. 
‘‘(13) Import taxes. 
‘‘(14) Income tax, including city, State, and 
county. 
‘‘(15) Inheritance taxes. 
‘‘(16) Interstate user diesel fuel taxes. 
‘‘(17) Inventory taxes. 
‘‘(18) Liquor taxes. 
‘‘(19) Luxury taxes. 
‘‘(20) Medicare taxes. 
‘‘(21) Taxes enacted under the Patient Protec-
tion and Affordable Care Act, including the indi-
vidual mandate excise tax and the Medicare tax sur-
charge on investment income of high earning Ameri-
cans. 
‘‘(22) Tangible personal property taxes. 
‘‘(23) Real estate taxes. 
‘‘(24) Sales taxes. 
‘‘(25) Self-employment taxes. 
‘‘(26) Service charge taxes. 
‘‘(27) Sewer and water taxes. 
‘‘(28) Special assessments (city and county). 
‘‘(29) State unemployment taxes (SUTA). 
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‘‘(30) Tanning taxes. 
‘‘(31) Telephone-related taxes, including tele-
phone 911 service taxes, telephone Federal excise 
taxes, telephone Federal universal service fee taxes, 
telephone minimum usage surcharge taxes, telephone 
State and local taxes, telephone universal access 
taxes. 
‘‘(32) Tire taxes. 
‘‘(33) Use taxes (city, county, and State). 
‘‘(34) Utility taxes. 
‘‘(35) Vehicle registration taxes. 
‘‘(36) Waste management taxes. 
‘‘(37) Workers compensation taxes. 
‘‘(c) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be necessary to carry out this 
section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part I of subchapter A of chapter 1 of the Internal 
Revenue Code of 1986 is amended by inserting after the 
item relating to section 3 the following new item: 
‘‘Sec. 4. Maximum tax imposed.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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