Finanse publiczne · 30.01.2013

Rules Relating to Additional Medicare Tax; Correction

This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-130074-11) that was published in the Federal Register on Wednesday, December 5, 2012 (77 FR 72268). The proposed regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts ("Additional Medicare Tax"), as added by the Affordable Care Act. Specifically, these proposed regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax.