The Unearned Income Medicare Contribution (3.8 Percent Tax) for Pass-Through Entities (S Corporations and Partnerships): A Red Flag

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:31:30.000
dc.date.accessioned 2020-06-29T22:57:47Z
dc.date.available 2020-06-29T22:57:47Z
dc.date.embargo 2017-12-19
dc.date.issued 2014-04-04
dc.description.abstract <p>On November 26, 2013, the Department of the Treasury issued final regulations for the Unearned Income Medicare Contribution,1 the 3.8 percent tax,2 which was enacted as part of the Patient Protection and Affordable Care Act.3 Although the statute provided a framework for imposition of the 3.8 percent tax on the disposition of interests in passthrough entities (such as S corporations, general partnerships, limited partnerships, limited liability companies and limited liability partnerships) the rules were not abundantly clear even after the regulations were issued. In this article, we endeavor to provide some insight into how the 3.8 percent tax is imposed and some of the traps apparently involved.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol25/iss7/1/
dc.identifier.articleid 2221
dc.identifier.contextkey 11274411
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol25/iss7/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3748
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol25/iss7/1/AgLawDigest_v25n07_01.pdf|||Fri Jan 14 17:51:06 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 The Unearned Income Medicare Contribution (3.8 Percent Tax) for Pass-Through Entities (S Corporations and Partnerships): A Red Flag
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 0167754d-9c2c-4569-b004-3d226c599fdb
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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