By NextBestFitTask 1.12.4 of 6
Top-end taxes: a 7% surtax on AGI above $1M; capital gains and qualified dividends taxed as ordinary income above $1M AGI; a 0.1% financial transactions tax collected by exchanges and brokers.
Who does it
IRS / SEC
When
Month 6–18
Trade-off
Top-end taxes make financing progressive but are volatile and prone to avoidance.
Part of: Set up the new taxes
IRS and Treasury implement the employer health payroll tax (7.5%), the household income-based premium (4.0% above an exemption), and the top-end surtaxes, each phased in with the enrollment waves.
This step changes 6 existing laws, programs, or institutions. See the list.