Amends the Internal Revenue Code to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers.

The bill amends the Internal Revenue Code of 1986 to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers. Specifically, it adjusts the dollar amounts in clauses of subsection (b)(2)(A) for taxable years beginning after 2026, using a cost-of-living adjustment based on the calendar year 2025. If the adjusted amount is not a multiple of $1,000, it rounds up to the next highest multiple of $1,000. This change affects taxpayers subject to the additional hospital insurance tax.

Amends the Internal Revenue Code to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers.

The bill amends the Internal Revenue Code of 1986 to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers. Specifically, it adjusts the dollar amounts in clauses of subsection (b)(2)(A) for taxable years beginning after 2026, using a cost-of-living adjustment based on the calendar year 2025. If the adjusted amount is not a multiple of $1,000, it rounds up to the next highest multiple of $1,000. This change affects taxpayers subject to the additional hospital insurance tax.