RELATING TO NET INVESTMENT INCOME TAX.

HB 2407 establishes a new net investment income tax, though the provided context lacks specific details about its rate, income thresholds, or exact scope. The bill's abstract does not identify which taxpayers would be directly affected (e.g., income levels or types of investments) or describe how the tax would be calculated or administered. As introduced on January 27, 2026, and referred to committee on February 2, 2026, no concrete policy mechanisms or affected groups are described in the available information. A full summary cannot be provided without additional details on the tax's structure and implementation.