Page:United States Statutes at Large Volume 124.djvu/897

 124 STAT. 871 PUBLIC LAW 111–148—MAR. 23, 2010 during any taxable year beginning after December 31, 2012, and which are in excess of— ‘‘(A) in the case of a joint return, $250,000, and ‘‘(B) in any other case, $200,000.’’. (2) COLLECTION OF TAX.—Section 3102 of the Internal Rev- enue Code of 1986 is amended by adding at the end the fol- lowing new subsection: ‘‘(f) SPECIAL RULES FOR ADDITIONAL TAX.— ‘‘(1) IN GENERAL.—In the case of any tax imposed by section 3101(b)(2), subsection (a) shall only apply to the extent to which the taxpayer receives wages from the employer in excess of $200,000, and the employer may disregard the amount of wages received by such taxpayer’s spouse. ‘‘(2) COLLECTION OF AMOUNTS NOT WITHHELD.—To the extent that the amount of any tax imposed by section 3101(b)(2) is not collected by the employer, such tax shall be paid by the employee. ‘‘(3) TAX PAID BY RECIPIENT.—If an employer, in violation of this chapter, fails to deduct and withhold the tax imposed by section 3101(b)(2) and thereafter the tax is paid by the employee, the tax so required to be deducted and withheld shall not be collected from the employer, but this paragraph shall in no case relieve the employer from liability for any penalties or additions to tax otherwise applicable in respect of such failure to deduct and withhold.’’. (b) SECA.— (1) IN GENERAL.—Section 1401(b) of the Internal Revenue Code of 1986 is amended— (A) by striking ‘‘In addition’’ and inserting the fol- lowing: ‘‘(1) IN GENERAL.—In addition’’, and (B) by adding at the end the following new paragraph: ‘‘(2) ADDITIONAL TAX.— ‘‘(A) IN GENERAL.—In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.5 percent of the self- employment income for such taxable year which is in excess of— ‘‘(i) in the case of a joint return, $250,000, and ‘‘(ii) in any other case, $200,000. ‘‘(B) COORDINATION WITH FICA.—The amounts under clauses (i) and (ii) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer.’’. (2) NO DEDUCTION FOR ADDITIONAL TAX.— (A) IN GENERAL.—Section 164(f) of such Code is amended by inserting ‘‘(other than the taxes imposed by section 1401(b)(2))’’ after ‘‘section 1401)’’. (B) DEDUCTION FOR NET EARNINGS FROM SELF-EMPLOY- MENT.—Subparagraph (B) of section 1402(a)(12) is amended by inserting ‘‘(determined without regard to the rate imposed under paragraph (2) of section 1401(b))’’ after ‘‘for such year’’. 26 USC 1402. 26 USC 1401. 26 USC 3102.