The law › Title 26, Internal Revenue Code › Chapter 2A

26 U.S.C. 1411: Imposition of tax

Created in 2010 by the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152). Not changed since. 2 bills in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2010Health Care and Education Reconciliation Act of 2010created it

26 U.S.C. 1411Imposition of tax

(a)In generalchanged

(b)Threshold amount

(c)Net investment incomerewritten

(d)Modified adjusted gross income

(e)Nonapplication of section

(f)Newnew

This CongressBills that change it or would

H.R. 9519Social Security 2100 Actintroduced

H.R. 3271Medicare and Social Security Fair Share Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 9519 Social Security 2100 Act · introduced · would change (a)
H.R. 3271 Medicare and Social Security Fair Share Act · introduced · would change (a), (c), (f)

How it got here

Unchanged since the Health Care and Education Reconciliation Act of 2010, Public Law 111-152 (Mar 30, 2010).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.