Section 10906

SEC. 10906. MODIFICATIONS TO ADDITIONAL HOSPITAL INSURANCE TAX ON HIGH-INCOME TAXPAYERS.

[a] FICA- Section 3101[b][2] of the Internal Revenue Code of 1986, as added by section 9015[a][1] of this Act, is amended by striking '0.5 percent' and inserting '0.9 percent'.

[b] SECA- Section 1401[b][2][A] of the Internal Revenue Code of 1986, as added by section 9015[b][1] of this Act, is amended by striking '0.5 percent' and inserting '0.9 percent'.

[c] Effective Date- The amendments made by this section shall apply with respect to remuneration received, and taxable years beginning, after December 31, 2012.