Sec. 812. Health care income tax

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Subchapter A of chapter 1 (relating to determination of tax liability) is amended by adding at the end thereof the following new part: Subpart A—Health care income tax on individuals Sec. 59B. Health care income tax. In the case of an individual, there is hereby imposed a tax (in addition to any other tax imposed by this subtitle) equal to the applicable amount with respect to the taxpayer for the taxable year. For purposes of this section— In the case of a taxpayer not described in paragraph (2), the applicable amount with respect to any taxable year shall be determined in accordance with the following table:

If taxable income is: The applicable amount 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. In the case of a joint return or a surviving spouse (as defined in section 2(a)), the applicable amount with respect to any taxable year shall be determined in accordance with the following table:

If taxable income is: The applicable amount 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. In the case of any taxable year beginning after 2015, each of the dollar amounts in the tables contained in paragraphs

(1)and

(2)shall be increased by an amount equal to— such dollar amount, multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2014 for calendar year 1992 in subparagraph

(B)thereof. If any amount after adjustment under subparagraph

(A)is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000. The tax imposed by this section shall not be treated as a tax imposed by this chapter for purposes of determining— the amount of any credit allowable under this chapter, or the amount of the minimum tax imposed by section 55. For purposes of this title, the tax imposed by this section shall be treated as imposed by section 1. The gross income 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. The rules of section 59A(d) shall apply to the tax imposed by this section. . 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 . The amendments made by this section shall apply to taxable years beginning after December 31, 2014.