Inclusion of net investment income tax in Hospital Insurance Trust Fund

(a) In general Section 1817(a) of the Social Security Act (42 U.S.C. 1395i(a)) is amended— (1) by striking and at the end of paragraph (1); (2) by striking the period at the end of paragraph (2) and inserting; and; and (3) by inserting after paragraph (2) the following new paragraph: (3) the taxes imposed by section 1411 of the Internal Revenue Code of 1986 reported to the Secretary of the Treasury or the Secretary’s delegate on tax returns under subtitle F of such Code.. (b) Effective date The amendments made by this section shall apply with respect to taxes imposed for taxable years beginning after December 31, 2025.