169 
(d) TRANSFER OF FUNDS.—Any amounts remaining 
in the Federal Hospital Insurance Trust Fund or the Fed-
eral Supplementary Medical Insurance Trust Fund after 
the settlement of claims for payments under title XVIII 
have been completed, shall be transferred into the Amer-
ican Health Security Trust Fund. 
Subtitle B—Taxes Based on Income 
and Wages 
SEC. 811. PAYROLL TAX ON EMPLOYERS. 
(a) IN GENERAL.—Section 3111 (relating to tax on 
employers) is amended by redesignating subsections (c) 
and (d) as subsection (d) and (e), respectively, and by in-
serting after subsection (b) the following new subsection: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there is hereby imposed on every employer an excise tax, 
with respect to having individuals in his employ, equal to 
6.7 percent of the wages (as defined in section 3121(a)) 
paid by him with respect to employment (as defined in 
section 3121(b)).’’. 
(b) SELF-EMPLOYMENT INCOME.—Section 1401 (re-
lating to rate of tax on self-employment income) is amend-
ed by redesignating subsection (c) as subsection (d) and 
inserting after subsection (b) the following new subsection: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there shall be imposed for each taxable year, on the self- 
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170 
employment income of every individual, a tax equal to 6.7 
percent of the amount of the self-employment income for 
such taxable year.’’. 
(c) COMPARABLE
TAXES
FOR
RAILROAD
SERV-
ICES.— 
(1) TAX
ON
EMPLOYERS.—Section 3221 is 
amended by redesignating subsections (c) and (d) as 
subsections (d) and (e), respectively, and by insert-
ing after subsection (b) the following new subsection: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there is hereby imposed on every employer an excise tax, 
with respect to having individuals in his employ, equal to 
6.7 percent of the compensation paid by such employer 
for services rendered to such employer.’’. 
(2) TAX ON EMPLOYEE REPRESENTATIVES.— 
Section 3211 (relating to tax on employee represent-
atives) is amended by redesignating subsection (c) as 
subsection (d) and inserting after subsection (b) the 
following new paragraph: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there is hereby imposed on the income of each employee 
representative a tax equal to 6.7 percent of the compensa-
tion received during the calendar year by such employee 
representative for services rendered by such employee rep-
resentative.’’. 
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171 
(3) NO APPLICABLE BASE.—Subparagraph (A) 
of section 3231(e)(2) is amended by adding at the 
end thereof the following new clause: 
‘‘(iv) HEALTH CARE TAXES.—Clause 
(i) shall not apply to the taxes imposed by 
sections 3221(c) and 3211(c).’’. 
(4) TECHNICAL AMENDMENT.— 
(A) Subsection (d) of section 3211, as re-
designated by paragraph (2), is amended by 
striking ‘‘and (b)’’ and inserting ‘‘, (b), and 
(c)’’. 
(B) Subsection (d) of section 3221, as re-
designated by paragraph (1), is amended by 
striking ‘‘and (b)’’ and inserting ‘‘, (b), and 
(c)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to remuneration paid after Decem-
ber 31, 2012. 
SEC. 812. HEALTH CARE INCOME TAX. 
(a) GENERAL RULE.—Subchapter A of chapter 1 (re-
lating to determination of tax liability) is amended by add-
ing at the end thereof the following new part: 
‘‘PART VIII—HEALTH CARE RELATED TAXES 
‘‘SUBPART A.—HEALTH CARE INCOME TAX ON INDIVIDUALS 
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‘‘Subpart A—Health Care Income Tax on Individuals 
‘‘Sec. 59B. Health care income tax. 
‘‘SEC. 59B. HEALTH CARE INCOME TAX. 
‘‘(a) IMPOSITION OF TAX.—In the case of an indi-
vidual, there is hereby imposed on the taxable income of 
the taxpayer for the taxable year a tax (in addition to any 
other tax imposed by this subtitle) determined in accord-
ance with the following tables: 
‘‘(1) MARRIED INDIVIDUALS FILING JOINT RE-
TURNS AND SURVIVING SPOUSES.—In the case of 
any taxpayer making a joint return under section 
6013 or a surviving spouse (as defined in section 
2(a)), the following table shall apply: 
‘‘If taxable income is: 
The tax is: 
Not over $250,000 ........................
2.2% of taxable income. 
Over 
$250,000 
but 
not 
over 
$400,000.
$5,500, plus 3.2% of the excess over 
$250,000. 
Over 
$400,000 
but 
not 
over 
$600,000.
$10,300, plus 4.2% of the excess over 
$400,000. 
Over $600,000 ...............................
$18,700, plus 5.2% of the excess over 
$600,000. 
‘‘(2) OTHER TAXPAYERS.—In the case of any 
taxpayer not described in paragraph (1), the fol-
lowing table shall apply: 
‘‘If taxable income is: 
The tax is: 
Not over $200,000 ........................
2.2% of taxable income. 
Over 
$200,000 
but 
not 
over 
$400,000.
$4,400, plus 3.2% of the excess over 
$200,000. 
Over 
$400,000 
but 
not 
over 
$600,000.
$10,800, plus 4.2% of the excess over 
$400,000. 
Over $600,000 ...............................
$19,200, plus 5.2% of the excess over 
$600,000. 
‘‘(b) INFLATION ADJUSTMENT.— 
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‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2013, each of the dollar 
amounts set forth in the tables in subsection (a) 
shall be increased by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for such calendar 
year by substituting ‘calendar year 2012’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
‘‘(2) ROUNDING.—If the amount as adjusted 
under paragraph (1) is not a multiple of $1,000, 
such amount shall be rounded to the next lowest 
multiple of $1,000. 
‘‘(c) NO CREDITS AGAINST TAX; NO EFFECT ON 
MINIMUM TAX.—The tax imposed by this section shall not 
be treated as a tax imposed by this chapter for purposes 
of determining— 
‘‘(1) the amount of any credit allowable under 
this chapter, or 
‘‘(2) the amount of the minimum tax imposed 
by section 55. 
‘‘(d) SPECIAL RULES.— 
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174 
‘‘(1) TAX TO BE WITHHELD, ETC.—For pur-
poses of this title, the tax imposed by this section 
shall be treated as imposed by section 1. 
‘‘(2) REIMBURSEMENT OF TAX BY EMPLOYER 
NOT INCLUDIBLE IN GROSS INCOME.—The gross in-
come of an employee shall not include any payment 
by his employer to reimburse the employee for the 
tax paid by the employee under this section. 
‘‘(3) OTHER
RULES.—The rules of section 
59A(d) shall apply to the tax imposed by this sec-
tion.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 1 is amended by adding at the 
end the following new item: 
‘‘PART VIII—HEALTH CARE RELATED TAXES’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2012. 
SEC. 813. SURCHARGE ON HIGH INCOME INDIVIDUALS. 
(a) IN GENERAL.—Part VIII of subchapter A of 
chapter 1, 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. 
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