A bill to amend the Internal Revenue Code of 1986 to apply inflation adjustments to the additional hospital insurance tax on high income taxpayers.

This bill proposes updating the Internal Revenue Code to automatically adjust income thresholds for the Additional Medicare Tax starting in tax years after 2026. It directly affects high-income earners and self-employed individuals by ensuring the dollar limits used to calculate this tax increase annually based on inflation data. The law requires these thresholds to be multiplied by a specific cost-of-living adjustment factor and rounded up to the nearest thousand dollars. By indexing these limits to inflation, the measure aims to maintain the tax's intended reach on high incomes as the value of money changes over time.