S1174-118

Introduced

To amend the Internal Revenue Code of 1986 to increase funding for Social Security and Medicare.

118th Congress Introduced Apr 18, 2023

Summary

What This Bill Does

The bill requires modification of payroll taxes Paragraph (1) of section 3121(a) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of taxes imposed by sections 3101(a) and 3111(a), for any, requires modification of taxes on self-employment income Paragraph (1) of section 1402(b) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of the tax imposed by section 1401(a) for any, and requires taxes on unearned income Section 1411 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Additional amount for certain high income individuals (1)Inclusion. It relies on definition changes, tax rate changes, compliance mandates, and liability protections. The main policy areas are Healthcare Consumers, Environment, Healthcare, and Finance.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Patients and health care consumers affected by the bill would take on compliance duties, and Environmental and public health interests affected by the bill would take on compliance duties.

Key Provisions

  • Requires modification of payroll taxes Paragraph (1) of section 3121(a) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of taxes imposed by sections 3101(a) and 3111(a), for any...
  • Requires modification of taxes on self-employment income Paragraph (1) of section 1402(b) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of the tax imposed by section 1401(a) for any...
  • Requires taxes on unearned income Section 1411 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Additional amount for certain high income individuals (1)Inclusion...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill requires modification of payroll taxes Paragraph (1) of section 3121(a) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of taxes imposed by sections 3101(a) and 3111(a), for any, requires modification of taxes on self-employment income Paragraph (1) of section 1402(b) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of the tax imposed by section 1401(a) for any, and requires taxes on unearned income Section 1411 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Additional amount for certain high income individuals (1)Inclusion.

Key Policy Areas

Healthcare Consumers, Environment, Healthcare, Finance

Primary Purpose

The bill requires modification of payroll taxes Paragraph (1) of section 3121(a) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of taxes imposed by sections 3101(a) and 3111(a), for any, requires modification of taxes on self-employment income Paragraph (1) of section 1402(b) of the Internal Revenue Code of 1986 is amended to read as follows: (1)in the case of the tax imposed by section 1401(a) for any, and requires taxes on unearned income Section 1411 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Additional amount for certain high income individuals (1)Inclusion.

Policy Domains

Healthcare Consumers Environment Healthcare Finance

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Patients and health care consumers affected by the bill
  • Environmental and public health interests affected by the bill
  • Businesses and employers affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Businesses and employers affected by the bill: ,
Patients and health care consumers affected by the bill: , ,
Environmental and public health interests affected by the bill: , ,
Federal, state, or local agencies responsible for implementing the clause: , ,

Legislative Progress

Introduced
Introduced Committee Passed
Apr 18, 2023

Mr. Whitehouse introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Healthcare Consumers Environment Healthcare Finance

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology