Uncertainty Over Interpretation of the Unearned Income Medicare Contribution Tax

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:32:42.000
dc.date.accessioned 2020-06-29T22:57:33Z
dc.date.available 2020-06-29T22:57:33Z
dc.date.embargo 2017-12-19
dc.date.issued 2014-06-13
dc.description.abstract <p>As should have been expected when a new tax is enacted that does not track the contours of tax legislation then in place, the interpretation of the numerous provisions is likely to trigger numerous questions of who must pay the new tax.1 Although the 3.8 percent tax is paid, beginning in 2013, only by couples filing a joint return or a surviving spouse who earn more than $250,000 ($125,000 for married taxpayers filing separately) and $200,000 for other taxpayers,2 the additional tax burden has not gone unnoticed. As is often the case, the greater concern is in figuring out which “unearned income” is reached by the tax.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol25/iss12/1/
dc.identifier.articleid 2231
dc.identifier.contextkey 11274836
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol25/iss12/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3711
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol25/iss12/1/AgLawDigest_v25n12_01.pdf|||Fri Jan 14 17:51:08 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Uncertainty Over Interpretation of the Unearned Income Medicare Contribution Tax
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 18ee2270-850d-459d-9a68-827d545dfd56
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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