CCH has issued a new tax briefing explaining the Internal Revenue Service’s proposed regulations on the Additional Medicare Tax and Net Investment Income Tax that will take effect in January as a result of the health care reform law.

CCH’s Tax Briefing: Analysis of Post-2012 Net Investment Income Tax and Additional Medicare Tax covers the IRS’s proposed reliance regulations addressing the 0.9 percent Additional Medicare Tax on earned income and the 3.8 percent Medicare contribution tax on Net Investment Income.

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