为负担全民健保的新法2013年开始征收医疗附加税(Medicare surtax)，年薪资(自雇收入)超过20万美元(夫妇25万美元)者要多缴0.9%医疗附加税。国税局已根据新法，公布最新的薪资扣缴表。
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medicare surtax
医疗保险附加税
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Plus a 0.9% Medicare surtax on earned income is assessed over the same adjusted gross income thresholds.
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Any further increases in MAGI beyond that point will not change the amount of 3.8% Medicare Surtax liability.
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The lessor of the two is multiplied by 3.8% to determine the 3.8% Medicare Surtax for that taxable year.
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