[20210428]IF11820_3.8%的净投资所得税：概述、数据和策略选项 .pdf

https:/crsreports.congress.gov April 28, 2021The 3.8% Net Investment Income Tax: Overview, Data, and Policy Options Since 2013, certain higher-income individuals have been subject to a 3.8% “unearned income Medicare contribution” tax, more commonly referred to as the net investment income tax (NIIT). The statutory authority for the tax is included in Internal Revenue Code Section 1411. The tax was included as a revenue-raising offset in the Health Care and Education Reconciliation Act of 2010 (HCERA, P.L. 111-152), shortly after the Patient Protection and Affordable Care Act (P.L. 111-148) was signed into law. These two laws are commonly referred to as the Affordable Care Act or ACA. Policymakers may consider modifications to the NIIT to raise revenue, address income inequality concerns, or both. Repeal of the NIIT is also a policy option. This In Focus provides an overview of the tax, presents data on the distribution of the tax, and considers several policy options. Overview of the NIIT The NIIT is equal to 3.8% of the net investment income of individuals, estates, and certain trusts. Net investment income includes interest, dividends, annuities, royalties, certain rents, and ce