The 2010 Laws:
Patient Protection and Affordable Care Act – “The 2010 Health Care Act” – signed into law on March 23, 2010

Health Care and Education Reconciliation Act of 2010 – “2010 Reconciliation Act” – signed into law on March 30, 2010

On June 28, 2012, the U.S. Supreme Court upheld the 2010 Health Care Acts. The 3.8% surtax on net investment income will begin to hit most high-income clients beginning in 2013.

The Healthcare Surtaxes are IN ADDITION to the 2013 tax increases for high income taxpayers