Page:United States Statutes at Large Volume 124.djvu/896

124 STAT. 870 PUBLIC LAW 111–148—MAR. 23, 2010 remuneration’ means, with respect to any applicable indi- vidual for any disqualified taxable year, the aggregate amount allowable as a deduction under this chapter for such taxable year (determined without regard to this sub- section) for remuneration (as defined in paragraph (4) with- out regard to subparagraphs (B), (C), and (D) thereof) for services performed by such individual (whether or not during the taxable year). Such term shall not include any deferred deduction remuneration with respect to services performed during the disqualified taxable year. ‘‘(E) DEFERRED DEDUCTION REMUNERATION.—For pur- poses of this paragraph, the term ‘deferred deduction remu- neration’ means remuneration which would be applicable individual remuneration for services performed in a dis- qualified taxable year but for the fact that the deduction under this chapter (determined without regard to this para- graph) for such remuneration is allowable in a subsequent taxable year. ‘‘(F) APPLICABLE INDIVIDUAL.—For purposes of this paragraph, the term ‘applicable individual’ means, with respect to any covered health insurance provider for any disqualified taxable year, any individual— ‘‘(i) who is an officer, director, or employee in such taxable year, or ‘‘(ii) who provides services for or on behalf of such covered health insurance provider during such taxable year. ‘‘(G) COORDINATION.—Rules similar to the rules of sub- paragraphs (F) and (G) of paragraph (4) shall apply for purposes of this paragraph. ‘‘(H) REGULATORY AUTHORITY.—The Secretary may pre- scribe such guidance, rules, or regulations as are necessary to carry out the purposes of this paragraph.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2009, with respect to services performed after such date. SEC. 9015. ADDITIONAL HOSPITAL INSURANCE TAX ON HIGH-INCOME TAXPAYERS. (a) FICA.— (1) IN GENERAL.—Section 3101(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’’, (B) by striking ‘‘the following percentages of the’’ and inserting ‘‘1.45 percent of the’’, (C) by striking ‘‘(as defined in section 3121(b))—’’ and all that follows and inserting ‘‘(as defined in section 3121(b)).’’, and (D) by adding at the end the following new paragraph: ‘‘(2) ADDITIONAL TAX.—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) a tax equal to 0.5 percent of wages which are received with respect to employment (as defined in section 3121(b)) 26 USC 3101. 26 USC 162 note.