H.R. 3962/Division A/Title V/Subtitle B/Part 1

{{SECTION|SEC. 551.|SEC. 551}}. SURCHARGE ON HIGH INCOME INDIVIDUALS.

 * (a) In General.—


 * Part VIII of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as added by this title, is amended by adding at the end the following new subpart:

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 * (b) Clerical Amendment.—


 * The table of subparts for part VIII of subchapter A of chapter 1 of such Code, as added by this title, is amended by inserting after the item relating to subpart A the following new item:


 * ``SUBPART B. SURCHARGE ON HIGH INCOME INDIVIDUALS.´´.


 * (c) Section 15 Not to Apply.—


 * The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986.


 * (d) Effective Date.—


 * The amendments made by this section shall apply to taxable years beginning after December 31, 2010.

{{SECTION|SEC. 555.|SEC. 555}}. EXCLUSION OF UNPROCESSED FUELS FROM THE CELLULOSIC BIOFUEL PRODUCER CREDIT.
