{
  "legislationId": "119_HR_7937",
  "lastUpdate": "2026-04-02T11:25:59.961Z",
  "history": [
    {
      "timestamp": "2026-04-02T11:25:59.961Z",
      "source_url": "https://www.congress.gov/119/bills/hr7937/BILLS-119hr7937ih.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7937 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7937 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 16, 2026 Mr. Beyer (for himself, Mr. Davis of Illinois, Mr. Larson of Connecticut, Ms. McBride, Mr. Thanedar, Ms. Randall, and Mr. Deluzio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących: ulgi dla zarabiających mniej i wyższe opłaty dla najbogatszych\",\n  \"pl_summary\": \"Projekt wprowadza limit opodatkowania dla osób o niskich i średnich dochodach, chroniąc kwotę potrzebną na podstawowe koszty życia przed wysokimi podatkami. Jednocześnie nakłada nowe, dodatkowe opłaty na osoby zarabiające powyżej miliona dolarów rocznie, aby sfinansować te ulgi.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kwoty wolnej od podatku opartej na kosztach życia, wynoszącej około 46 000 USD dla osób samotnych i 92 000 USD dla małżeństw.\",\n    \"Ograniczenie maksymalnego podatku dla osób o niższych dochodach do 25,5% nadwyżki ponad koszty utrzymania.\",\n    \"Nowe dodatkowe podatki dla najbogatszych: 5% powyżej 1 mln USD, 10% powyżej 2 mln USD i 12% powyżej 5 mln USD dochodu.\",\n    \"Automatyczna coroczna aktualizacja wszystkich kwot i progów o wskaźnik inflacji, aby nadążały za wzrostem cen.\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act: Relief for low earners and surcharges for the wealthy\",\n  \"eng_summary\": \"This bill introduces a tax limit for low- and middle-income individuals, protecting the amount needed for basic living expenses from high taxation. At the same time, it imposes new additional surcharges on individuals earning over one million dollars per year to fund these cuts.\",\n  \"eng_key_points\": [\n    \"Introduction of a cost-of-living exemption of approximately $46,000 for individuals and $92,000 for married couples.\",\n    \"Capping the maximum tax for lower-income earners at 25.5% of income that exceeds basic living costs.\",\n    \"New surcharges for high earners: 5% over $1M, 10% over $2M, and 12% over $5M in income.\",\n    \"Automatic annual adjustment of all amounts and thresholds based on inflation to keep up with rising prices.\"\n  ],\n  \"de_ai_title\": \"Steuersenkungsgesetz für arbeitende Amerikaner: Entlastung für Geringverdiener und Zusatzabgaben für Reiche\",\n  \"de_summary\": \"Dieser Gesetzentwurf führt eine Steuerbegrenzung für Personen mit niedrigem und mittlerem Einkommen ein, um den für die Grundlebenshaltungskosten benötigten Betrag zu schützen. Gleichzeitig werden neue Zusatzabgaben für Personen mit einem Jahreseinkommen von über einer Million Dollar eingeführt.\",\n  \"de_key_points\": [\n    \"Einführung eines Lebenshaltungskosten-Freibetrags von ca. 46.000 USD für Einzelpersonen und 92.000 USD für Ehepaare.\",\n    \"Begrenzung der maximalen Steuer für Geringverdiener auf 25,5 % des Einkommens, das die Lebenshaltungskosten übersteigt.\",\n    \"Neue Zusatzsteuern für Spitzenverdiener: 5 % ab 1 Mio. USD, 10 % ab 2 Mio. USD und 12 % ab 5 Mio. USD Einkommen.\",\n    \"Automatische jährliche Anpassung aller Beträge und Schwellenwerte an die Inflation.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les travailleurs : allègements pour les bas revenus et surtaxes pour les riches\",\n  \"fr_summary\": \"Ce projet de loi introduit un plafond d'imposition pour les personnes à revenus faibles et moyens, protégeant ainsi la somme nécessaire aux dépenses de base. En parallèle, il impose de nouvelles surtaxes aux personnes gagnant plus d'un million de dollars par an.\",\n  \"fr_key_points\": [\n    \"Création d'une exonération liée au coût de la vie d'environ 46 000 $ pour les célibataires et 92 000 $ pour les couples mariés.\",\n    \"Plafonnement de l'impôt maximal pour les bas revenus à 25,5 % de la part dépassant les frais de subsistance.\",\n    \"Nouvelles surtaxes pour les hauts revenus : 5 % au-delà de 1 M$, 10 % au-delà de 2 M$ et 12 % au-delà de 5 M$.\",\n    \"Ajustement annuel automatique de tous les montants et seuils en fonction de l'inflation.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para Trabajadores: alivio para ingresos bajos y recargos para los más ricos\",\n  \"es_summary\": \"Este proyecto de ley introduce un límite de impuestos para personas de ingresos bajos y medios, protegiendo el dinero necesario para gastos básicos de vida. Al mismo tiempo, impone nuevos recargos adicionales a quienes ganan más de un millón de dólares al año.\",\n  \"es_key_points\": [\n    \"Creación de una exención por costo de vida de aproximadamente 46,000 USD para solteros y 92,000 USD para matrimonios.\",\n    \"Tope máximo de impuestos para personas de menores ingresos del 25.5% sobre el excedente de los gastos de vida.\",\n    \"Nuevos impuestos adicionales para los más ricos: del 5% al 12% para ingresos que superen el millón de dólares.\",\n    \"Actualización anual automática de todos los montos y umbrales según el índice de inflación.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori: agevolazioni per i redditi bassi e soprattasse per i ricchi\",\n  \"it_summary\": \"Questa proposta di legge introduce un limite alla tassazione per le persone a reddito basso e medio, proteggendo la quota necessaria per le spese di sussistenza. Contemporaneamente, stabilisce nuove soprattasse per chi guadagna oltre un milione di dollari l'anno.\",\n  \"it_key_points\": [\n    \"Introduzione di un'esenzione per il costo della vita di circa 46.000 USD per i singoli e 92.000 USD per le coppie.\",\n    \"Tetto massimo d'imposta per i redditi bassi fissato al 25,5% della quota che eccede le spese di sussistenza.\",\n    \"Nuove soprattasse per i grandi patrimoni: 5% oltre 1 milione, 10% oltre 2 milioni e 12% oltre i 5 milioni di dollari.\",\n    \"Adeguamento annuale automatico di tutte le cifre e delle soglie in base all'inflazione.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkenden: verlichting voor lage inkomens en toeslagen voor de rijken\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belastingplafond in voor mensen met een laag of middeninkomen, waardoor het bedrag voor basislevensbehoeften wordt beschermd. Tegelijkertijd komen er nieuwe extra belastingen voor mensen die meer dan een miljoen dollar per jaar verdienen.\",\n  \"nl_key_points\": [\n    \"Invoering van een vrijstelling voor levensonderhoud van ongeveer $46.000 voor alleenstaanden en $92.000 voor echtparen.\",\n    \"Maximale belasting voor lagere inkomens wordt beperkt tot 25,5% van het inkomen boven de kosten voor levensonderhoud.\",\n    \"Nieuwe extra belastingen voor grootverdieners: 5% boven $1 miljoen, 10% boven $2 miljoen en 12% boven $5 miljoen.\",\n    \"Jaarlijkse automatische aanpassing van alle bedragen en drempels aan de inflatie.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Trabalhadores: alívio para baixos rendimentos e sobretaxas para os ricos\",\n  \"pt_summary\": \"Este projeto de lei introduz um limite de tributação para pessoas de rendimentos baixos e médios, protegendo o montante necessário para despesas básicas. Ao mesmo tempo, impõe novas sobretaxas para quem ganha mais de um milhão de dólares por ano.\",\n  \"pt_key_points\": [\n    \"Criação de uma isenção de custo de vida de cerca de 46.000 USD para solteiros e 92.000 USD para casais.\",\n    \"Limitação do imposto máximo para rendimentos baixos a 25,5% do valor que excede os custos de subsistência.\",\n    \"Novas sobretaxas para os mais ricos: 5% acima de 1M USD, 10% acima de 2M USD e 12% acima de 5M USD.\",\n    \"Atualização anual automática de todos os valores e escalões com base na inflação.\"\n  ],\n  \"category\": [\n    \"Taxes\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących: ulgi dla zarabiających mniej i wyższe opłaty dla najbogatszych\",\n  \"pl_summary\": \"Projekt wprowadza limit opodatkowania dla osób o niskich i średnich dochodach, chroniąc kwotę potrzebną na podstawowe koszty życia przed wysokimi podatkami. Jednocześnie nakłada nowe, dodatkowe opłaty na osoby zarabiające powyżej miliona dolarów rocznie.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kwoty wolnej od podatku opartej na kosztach życia, wynoszącej około 46 000 USD dla osób samotnych i 92 000 USD dla małżeństw.\",\n    \"Ograniczenie maksymalnego podatku dla osób o niższych dochodach do 25,5% nadwyżki ponad koszty utrzymania.\",\n    \"Nowe dodatkowe podatki dla najbogatszych: 5% powyżej 1 mln USD, 10% powyżej 2 mln USD i 12% powyżej 5 mln USD dochodu.\",\n    \"Automatyczna coroczna aktualizacja kwot i progów w oparciu o wskaźnik cen konsumpcyjnych (CPI-U).\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act: Relief for low earners and surcharges for the wealthy\",\n  \"eng_summary\": \"This bill introduces a tax limit for low- and middle-income individuals, protecting the amount needed for basic living expenses from high taxation. At the same time, it imposes new additional surcharges on individuals earning over one million dollars per year.\",\n  \"eng_key_points\": [\n    \"Introduction of a cost-of-living exemption of approximately $46,000 for individuals and $92,000 for married couples.\",\n    \"Capping the maximum tax for lower-income earners at 25.5% of income that exceeds basic living costs.\",\n    \"New surcharges for high earners: 5% over $1M, 10% over $2M, and 12% over $5M in income.\",\n    \"Automatic annual adjustment of amounts and thresholds based on the Consumer Price Index (CPI-U).\"\n  ],\n  \"de_ai_title\": \"Steuersenkungsgesetz für arbeitende Amerikaner: Entlastung für Geringverdiener und Zusatzabgaben für Reiche\",\n  \"de_summary\": \"Dieser Gesetzentwurf führt eine Steuerbegrenzung für Personen mit niedrigem und mittlerem Einkommen ein, um den für die Grundlebenshaltungskosten benötigten Betrag zu schützen. Gleichzeitig werden neue Zusatzabgaben für Personen mit einem Jahreseinkommen von über einer Million Dollar eingeführt.\",\n  \"de_key_points\": [\n    \"Einführung eines Lebenshaltungskosten-Freibetrags von ca. 46.000 USD für Einzelpersonen und 92.000 USD für Ehepaare.\",\n    \"Begrenzung der maximalen Steuer für Geringverdiener auf 25,5 % des Einkommens, das die Lebenshaltungskosten übersteigt.\",\n    \"Neue Zusatzsteuern für Spitzenverdiener: 5 % ab 1 Mio. USD, 10 % ab 2 Mio. USD und 12 % ab 5 Mio. USD Einkommen.\",\n    \"Automatische jährliche Anpassung der Beträge und Schwellenwerte basierend auf dem Verbraucherpreisindex (CPI-U).\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les travailleurs : allègements pour les bas revenus et surtaxes pour les riches\",\n  \"fr_summary\": \"Ce projet de loi introduit un plafond d'imposition pour les personnes à revenus faibles et moyens, protégeant ainsi la somme nécessaire aux dépenses de base. En parallèle, il impose de nouvelles surtaxes aux personnes gagnant plus d'un million de dollars par an.\",\n  \"fr_key_points\": [\n    \"Création d'une exonération liée au coût de la vie d'environ 46 000 $ pour les célibataires et 92 000 $ pour les couples mariés.\",\n    \"Plafonnement de l'impôt maximal pour les bas revenus à 25,5 % de la part dépassant les frais de subsistance.\",\n    \"Nouvelles surtaxes pour les hauts revenus : 5 % au-delà de 1 M$, 10 % au-delà de 2 M$ et 12 % au-delà de 5 M$.\",\n    \"Ajustement annuel automatique des montants et des seuils en fonction de l'indice des prix à la consommation (CPI-U).\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para Trabajadores: alivio para ingresos bajos y recargos para los más ricos\",\n  \"es_summary\": \"Este proyecto de ley introduce un límite de impuestos para personas de ingresos bajos y medios, protegiendo el dinero necesario para gastos básicos de vida. Al mismo tiempo, impone nuevos recargos adicionales a quienes ganan más de un millón de dólares al año.\",\n  \"es_key_points\": [\n    \"Creación de una exención por costo de vida de aproximadamente 46,000 USD para solteros y 92,000 USD para matrimonios.\",\n    \"Tope máximo de impuestos para personas de menores ingresos del 25.5% sobre el excedente de los gastos de vida.\",\n    \"Nuevos impuestos adicionales para los más ricos: del 5% al 12% para ingresos que superen el millón de dólares.\",\n    \"Actualización anual automática de los montos y umbrales basada en el índice de precios al consumidor (CPI-U).\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori: agevolazioni per i redditi bassi e soprattasse per i ricchi\",\n  \"it_summary\": \"Questa proposta di legge introduce un limite alla tassazione per le persone a reddito basso e medio, proteggendo la quota necessaria per le spese di sussistenza. Contemporaneamente, stabilisce nuove soprattasse per chi guadagna oltre un milione di dollari l'anno.\",\n  \"it_key_points\": [\n    \"Introduzione di un'esenzione per il costo della vita di circa 46.000 USD per i singoli e 92.000 USD per le coppie.\",\n    \"Tetto massimo d'imposta per i redditi bassi fissato al 25,5% della quota che eccede le spese di sussistenza.\",\n    \"Nuove soprattasse per i grandi patrimoni: 5% oltre 1 milione, 10% oltre 2 milioni e 12% oltre i 5 milioni di dollari.\",\n    \"Adeguamento annuale automatico degli importi e delle soglie in base all'indice dei prezzi al consumo (CPI-U).\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkenden: verlichting voor lage inkomens en toeslagen voor de rijken\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belastingplafond in voor mensen met een laag of middeninkomen, waardoor het bedrag voor basislevensbehoeften wordt beschermd. Tegelijkertijd komen er nieuwe extra belastingen voor mensen die meer dan een miljoen dollar per jaar verdienen.\",\n  \"nl_key_points\": [\n    \"Invoering van een vrijstelling voor levensonderhoud van ongeveer $46.000 voor alleenstaanden en $92.000 voor echtparen.\",\n    \"Maximale belasting voor lagere inkomens wordt beperkt tot 25,5% van het inkomen boven de kosten voor levensonderhoud.\",\n    \"Nieuwe extra belastingen voor grootverdieners: 5% boven $1 miljoen, 10% boven $2 miljoen en 12% boven $5 miljoen.\",\n    \"Automatische jaarlijkse aanpassing van bedragen en drempels op basis van de consumentenprijsindex (CPI-U).\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Trabalhadores: alívio para baixos rendimentos e sobretaxas para os ricos\",\n  \"pt_summary\": \"Este projeto de lei introduz um limite de tributação para pessoas de rendimentos baixos e médios, protegendo o montante necessário para despesas básicas. Ao mesmo tempo, impõe novas sobretaxas para quem ganha mais de um milhão de dólares por ano.\",\n  \"pt_key_points\": [\n    \"Criação de uma isenção de custo de vida de cerca de 46.000 USD para solteiros e 92.000 USD para casais.\",\n    \"Limitação do imposto máximo para rendimentos baixos a 25,5% do valor que excede os custos de subsistência.\",\n    \"Novas sobretaxas para os mais ricos: 5% acima de 1M USD, 10% acima de 2M USD e 12% acima de 5M USD.\",\n    \"Atualização anual automática dos valores e escalões com base no índice de preços no consumidor (CPI-U).\"\n  ],\n  \"category\": [\n    \"Taxes\"\n  ]\n}"
    },
    {
      "timestamp": "2026-04-02T11:20:38.669Z",
      "source_url": "https://www.congress.gov/119/bills/hr7937/BILLS-119hr7937ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7937 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7937 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 16, 2026 Mr. Beyer (for himself, Mr. Davis of Illinois, Mr. Larson of Connecticut, Ms. McBride, Mr. Thanedar, Ms. Randall, and Mr. Deluzio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Working Americans' Tax Cut Act: Relief for low earners and surcharges for the wealthy\nSummary: This bill introduces a tax limit for low- and middle-income individuals, protecting the amount needed for basic living expenses from high taxation. At the same time, it imposes new additional surcharges on individuals earning over one million dollars per year to fund these cuts.\nKey Points: Introduction of a cost-of-living exemption of approximately $46,000 for individuals and $92,000 for married couples., Capping the maximum tax for lower-income earners at 25.5% of income that exceeds basic living costs., New surcharges for high earners: 5% over $1M, 10% over $2M, and 12% over $5M in income., Automatic annual adjustment of all amounts and thresholds based on inflation to keep up with rising prices.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-04-02T11:14:02.551Z",
      "source_url": "https://www.congress.gov/119/bills/hr7937/BILLS-119hr7937ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7937 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7937 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 16, 2026 Mr. Beyer (for himself, Mr. Davis of Illinois, Mr. Larson of Connecticut, Ms. McBride, Mr. Thanedar, Ms. Randall, and Mr. Deluzio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących: ulgi dla zarabiających mniej i wyższe opłaty dla najbogatszych\",\n  \"pl_summary\": \"Projekt wprowadza limit opodatkowania dla osób o niskich i średnich dochodach, chroniąc kwotę potrzebną na podstawowe koszty życia przed wysokimi podatkami. Jednocześnie nakłada nowe, dodatkowe opłaty na osoby zarabiające powyżej miliona dolarów rocznie, aby sfinansować te ulgi.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kwoty wolnej od podatku opartej na kosztach życia, wynoszącej około 46 000 USD dla osób samotnych i 92 000 USD dla małżeństw.\",\n    \"Ograniczenie maksymalnego podatku dla osób o niższych dochodach do 25,5% nadwyżki ponad koszty utrzymania.\",\n    \"Nowe dodatkowe podatki dla najbogatszych: 5% powyżej 1 mln USD, 10% powyżej 2 mln USD i 12% powyżej 5 mln USD dochodu.\",\n    \"Automatyczna coroczna aktualizacja wszystkich kwot i progów o wskaźnik inflacji, aby nadążały za wzrostem cen.\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act: Relief for low earners and surcharges for the wealthy\",\n  \"eng_summary\": \"This bill introduces a tax limit for low- and middle-income individuals, protecting the amount needed for basic living expenses from high taxation. At the same time, it imposes new additional surcharges on individuals earning over one million dollars per year to fund these cuts.\",\n  \"eng_key_points\": [\n    \"Introduction of a cost-of-living exemption of approximately $46,000 for individuals and $92,000 for married couples.\",\n    \"Capping the maximum tax for lower-income earners at 25.5% of income that exceeds basic living costs.\",\n    \"New surcharges for high earners: 5% over $1M, 10% over $2M, and 12% over $5M in income.\",\n    \"Automatic annual adjustment of all amounts and thresholds based on inflation to keep up with rising prices.\"\n  ],\n  \"de_ai_title\": \"Steuersenkungsgesetz für arbeitende Amerikaner: Entlastung für Geringverdiener und Zusatzabgaben für Reiche\",\n  \"de_summary\": \"Dieser Gesetzentwurf führt eine Steuerbegrenzung für Personen mit niedrigem und mittlerem Einkommen ein, um den für die Grundlebenshaltungskosten benötigten Betrag zu schützen. Gleichzeitig werden neue Zusatzabgaben für Personen mit einem Jahreseinkommen von über einer Million Dollar eingeführt.\",\n  \"de_key_points\": [\n    \"Einführung eines Lebenshaltungskosten-Freibetrags von ca. 46.000 USD für Einzelpersonen und 92.000 USD für Ehepaare.\",\n    \"Begrenzung der maximalen Steuer für Geringverdiener auf 25,5 % des Einkommens, das die Lebenshaltungskosten übersteigt.\",\n    \"Neue Zusatzsteuern für Spitzenverdiener: 5 % ab 1 Mio. USD, 10 % ab 2 Mio. USD und 12 % ab 5 Mio. USD Einkommen.\",\n    \"Automatische jährliche Anpassung aller Beträge und Schwellenwerte an die Inflation.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les travailleurs : allègements pour les bas revenus et surtaxes pour les riches\",\n  \"fr_summary\": \"Ce projet de loi introduit un plafond d'imposition pour les personnes à revenus faibles et moyens, protégeant ainsi la somme nécessaire aux dépenses de base. En parallèle, il impose de nouvelles surtaxes aux personnes gagnant plus d'un million de dollars par an.\",\n  \"fr_key_points\": [\n    \"Création d'une exonération liée au coût de la vie d'environ 46 000 $ pour les célibataires et 92 000 $ pour les couples mariés.\",\n    \"Plafonnement de l'impôt maximal pour les bas revenus à 25,5 % de la part dépassant les frais de subsistance.\",\n    \"Nouvelles surtaxes pour les hauts revenus : 5 % au-delà de 1 M$, 10 % au-delà de 2 M$ et 12 % au-delà de 5 M$.\",\n    \"Ajustement annuel automatique de tous les montants et seuils en fonction de l'inflation.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para Trabajadores: alivio para ingresos bajos y recargos para los más ricos\",\n  \"es_summary\": \"Este proyecto de ley introduce un límite de impuestos para personas de ingresos bajos y medios, protegiendo el dinero necesario para gastos básicos de vida. Al mismo tiempo, impone nuevos recargos adicionales a quienes ganan más de un millón de dólares al año.\",\n  \"es_key_points\": [\n    \"Creación de una exención por costo de vida de aproximadamente 46,000 USD para solteros y 92,000 USD para matrimonios.\",\n    \"Tope máximo de impuestos para personas de menores ingresos del 25.5% sobre el excedente de los gastos de vida.\",\n    \"Nuevos impuestos adicionales para los más ricos: del 5% al 12% para ingresos que superen el millón de dólares.\",\n    \"Actualización anual automática de todos los montos y umbrales según el índice de inflación.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori: agevolazioni per i redditi bassi e soprattasse per i ricchi\",\n  \"it_summary\": \"Questa proposta di legge introduce un limite alla tassazione per le persone a reddito basso e medio, proteggendo la quota necessaria per le spese di sussistenza. Contemporaneamente, stabilisce nuove soprattasse per chi guadagna oltre un milione di dollari l'anno.\",\n  \"it_key_points\": [\n    \"Introduzione di un'esenzione per il costo della vita di circa 46.000 USD per i singoli e 92.000 USD per le coppie.\",\n    \"Tetto massimo d'imposta per i redditi bassi fissato al 25,5% della quota che eccede le spese di sussistenza.\",\n    \"Nuove soprattasse per i grandi patrimoni: 5% oltre 1 milione, 10% oltre 2 milioni e 12% oltre i 5 milioni di dollari.\",\n    \"Adeguamento annuale automatico di tutte le cifre e delle soglie in base all'inflazione.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkenden: verlichting voor lage inkomens en toeslagen voor de rijken\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belastingplafond in voor mensen met een laag of middeninkomen, waardoor het bedrag voor basislevensbehoeften wordt beschermd. Tegelijkertijd komen er nieuwe extra belastingen voor mensen die meer dan een miljoen dollar per jaar verdienen.\",\n  \"nl_key_points\": [\n    \"Invoering van een vrijstelling voor levensonderhoud van ongeveer $46.000 voor alleenstaanden en $92.000 voor echtparen.\",\n    \"Maximale belasting voor lagere inkomens wordt beperkt tot 25,5% van het inkomen boven de kosten voor levensonderhoud.\",\n    \"Nieuwe extra belastingen voor grootverdieners: 5% boven $1 miljoen, 10% boven $2 miljoen en 12% boven $5 miljoen.\",\n    \"Jaarlijkse automatische aanpassing van alle bedragen en drempels aan de inflatie.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Trabalhadores: alívio para baixos rendimentos e sobretaxas para os ricos\",\n  \"pt_summary\": \"Este projeto de lei introduz um limite de tributação para pessoas de rendimentos baixos e médios, protegendo o montante necessário para despesas básicas. Ao mesmo tempo, impõe novas sobretaxas para quem ganha mais de um milhão de dólares por ano.\",\n  \"pt_key_points\": [\n    \"Criação de uma isenção de custo de vida de cerca de 46.000 USD para solteiros e 92.000 USD para casais.\",\n    \"Limitação do imposto máximo para rendimentos baixos a 25,5% do valor que excede os custos de subsistência.\",\n    \"Novas sobretaxas para os mais ricos: 5% acima de 1M USD, 10% acima de 2M USD e 12% acima de 5M USD.\",\n    \"Atualização anual automática de todos os valores e escalões com base na inflação.\"\n  ],\n  \"category\": [\"Taxes\"]\n}"
    },
    {
      "timestamp": "2026-04-01T11:17:03.606Z",
      "source_url": "https://www.congress.gov/119/bills/hr7937/BILLS-119hr7937ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7937 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7937 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 16, 2026 Mr. Beyer (for himself, Mr. Davis of Illinois, Mr. Larson of Connecticut, Ms. McBride, Mr. Thanedar, Ms. Randall, and Mr. Deluzio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Working Americans' Tax Cut Act: Lower taxes for workers and surcharges for millionaires\nSummary: This bill limits taxes for low- and middle-income earners by exempting basic living expenses from full taxation. It also introduces new surcharges on individuals earning over $1 million per year to balance the tax system.\nKey Points: Creates a tax exemption based on the cost of living, starting at approximately $46,000 for individuals and $92,000 for joint filers., Caps the tax rate at 25.5% of income above the cost-of-living threshold for qualified low- and middle-income workers., Adds new surcharges of 5% to 12% for high earners with annual incomes exceeding $1 million., Adjusts tax thresholds and exemptions annually to keep up with inflation and the rising cost of goods., The new rules apply to tax years beginning after December 31, 2025.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-04-01T11:13:25.187Z",
      "source_url": "https://www.congress.gov/119/bills/hr7937/BILLS-119hr7937ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7937 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7937 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 16, 2026 Mr. Beyer (for himself, Mr. Davis of Illinois, Mr. Larson of Connecticut, Ms. McBride, Mr. Thanedar, Ms. Randall, and Mr. Deluzio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących: ulgi dla średniozamożnych i wyższe podatki dla milionerów\",\n  \"pl_summary\": \"Projekt wprowadza limit opodatkowania dla osób o niskich i średnich dochodach, chroniąc środki potrzebne na podstawowe koszty życia. Jednocześnie nakłada nowe, dodatkowe opłaty na osoby zarabiające powyżej miliona dolarów rocznie.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie kwoty wolnej od podatku opartej na kosztach utrzymania, wynoszącej około 46 000 USD dla osób samotnych i 92 000 USD dla małżeństw.\",\n    \"Ograniczenie maksymalnego podatku do 25,5% dla osób, których dochód nie przekracza 175% kwoty wolnej.\",\n    \"Nowe dopłaty dla najbogatszych: 5% od dochodów powyżej 1 mln USD, 10% powyżej 2 mln USD i 12% powyżej 5 mln USD.\",\n    \"Automatyczna aktualizacja progów podatkowych i kwot wolnych co roku, aby nadążały za inflacją i wzrostem cen.\",\n    \"Zmiany wejdą w życie dla rozliczeń podatkowych za lata zaczynające się po 31 grudnia 2025 roku.\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act: Lower taxes for workers and surcharges for millionaires\",\n  \"eng_summary\": \"This bill limits taxes for low- and middle-income earners by exempting basic living expenses from full taxation. It also introduces new surcharges on individuals earning over $1 million per year to balance the tax system.\",\n  \"eng_key_points\": [\n    \"Creates a tax exemption based on the cost of living, starting at approximately $46,000 for individuals and $92,000 for joint filers.\",\n    \"Caps the tax rate at 25.5% of income above the cost-of-living threshold for qualified low- and middle-income workers.\",\n    \"Adds new surcharges of 5% to 12% for high earners with annual incomes exceeding $1 million.\",\n    \"Adjusts tax thresholds and exemptions annually to keep up with inflation and the rising cost of goods.\",\n    \"The new rules apply to tax years beginning after December 31, 2025.\"\n  ],\n  \"de_ai_title\": \"Steuersenkungsgesetz für arbeitende Amerikaner: Entlastung für mittlere Einkommen und Zuschläge für Millionäre\",\n  \"de_summary\": \"Dieses Gesetz begrenzt die Steuern für Bezieher niedriger und mittlerer Einkommen, indem es Grundlebenskosten von der Besteuerung ausnimmt. Gleichzeitig werden neue Steuerzuschläge für Personen mit einem Einkommen von über 1 Million Dollar eingeführt.\",\n  \"de_key_points\": [\n    \"Einführung eines steuerfreien Grundbetrags für Lebenshaltungskosten von ca. 46.000 $ für Einzelpersonen und 92.000 $ für Ehepaare.\",\n    \"Begrenzung der Steuer auf maximal 25,5 % für Personen, deren Einkommen unter 175 % des Grundbetrags liegt.\",\n    \"Zusätzliche Abgaben für Spitzenverdiener: 5 % ab 1 Mio. $, 10 % ab 2 Mio. $ und 12 % ab 5 Mio. $ Einkommen.\",\n    \"Jährliche Anpassung der Steuergrenzen an die Inflationsrate, um die Kaufkraft der Bürger zu schützen.\",\n    \"Die Änderungen gelten für Steuerjahre, die nach dem 31. Dezember 2025 beginnen.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la baisse d'impôts pour les travailleurs : allègements pour les classes moyennes et surtaxes pour les millionnaires\",\n  \"fr_summary\": \"Ce projet de loi limite l'imposition des revenus faibles et moyens en exonérant les dépenses de subsistance de base. Il instaure également des surtaxes pour les particuliers gagnant plus d'un million de dollars par an.\",\n  \"fr_key_points\": [\n    \"Création d'une exonération fiscale basée sur le coût de la vie, d'environ 46 000 $ pour un célibataire et 92 000 $ pour un couple.\",\n    \"Plafonnement de l'impôt à 25,5 % pour les travailleurs dont le revenu est inférieur à 175 % du seuil d'exonération.\",\n    \"Nouvelles surtaxes pour les hauts revenus : 5 % au-delà de 1 M$, 10 % au-delà de 2 M$ et 12 % au-delà de 5 M$.\",\n    \"Ajustement annuel automatique des seuils fiscaux en fonction de l'inflation pour suivre l'évolution des prix.\",\n    \"Les mesures s'appliqueront aux années fiscales commençant après le 31 décembre 2025.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para Trabajadores: alivio para ingresos medios y recargos para millonarios\",\n  \"es_summary\": \"Esta ley limita los impuestos para personas con ingresos bajos y medios al excluir los gastos básicos de subsistencia del cálculo fiscal. Además, impone recargos adicionales a quienes ganan más de 1 millón de dólares al año.\",\n  \"es_key_points\": [\n    \"Establece una exención de impuestos basada en el costo de vida, de unos 46.000 $ para solteros y 92.000 $ para declaraciones conjuntas.\",\n    \"Limita el impuesto máximo al 25,5% para trabajadores calificados cuyos ingresos no superen el 175% de la exención básica.\",\n    \"Nuevos recargos para grandes fortunas: 5% sobre ingresos de más de 1 M$, 10% sobre 2 M$ y 12% sobre 5 M$.\",\n    \"Ajuste automático de los umbrales de impuestos cada año según la inflación para proteger el poder adquisitivo.\",\n    \"Los cambios entrarán en vigor para los años fiscales que comiencen después del 31 de diciembre de 2025.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori: agevolazioni per i redditi medi e soprattasse per i milionari\",\n  \"it_summary\": \"Questa proposta di legge limita le tasse per i redditi bassi e medi esentando le spese di sussistenza di base. Introduce inoltre nuove soprattasse per chi guadagna più di 1 milione di dollari all'anno.\",\n  \"it_key_points\": [\n    \"Introduzione di un'esenzione fiscale basata sul costo della vita, pari a circa 46.000 $ per i singoli e 92.000 $ per le coppie.\",\n    \"Tetto massimo d'imposta al 25,5% per i lavoratori con reddito inferiore al 175% della soglia di esenzione.\",\n    \"Nuove aliquote aggiuntive per i più ricchi: 5% oltre 1 mln $, 10% oltre 2 mln $ e 12% oltre 5 mln $.\",\n    \"Adeguamento annuale automatico delle soglie fiscali in base all'inflazione per riflettere l'aumento dei prezzi.\",\n    \"Le nuove norme si applicheranno a partire dagli anni fiscali successivi al 31 dicembre 2025.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkende Amerikanen: voordelen voor middeninkomens en toeslagen voor miljonairs\",\n  \"nl_summary\": \"Dit wetsvoorstel beperkt de belastingen voor lage en middeninkomens door basisuitgaven voor levensonderhoud vrij te stellen. Ook worden er extra toeslagen ingevoerd voor personen die meer dan 1 miljoen dollar per jaar verdienen.\",\n  \"nl_key_points\": [\n    \"Invoering van een belastingvrijstelling op basis van de kosten van levensonderhoud (ca. $46.000 voor alleenstaanden en $92.000 voor echtparen).\",\n    \"Maximale belasting van 25,5% voor werknemers met een inkomen lager dan 175% van de vrijstellingsgrens.\",\n    \"Nieuwe extra belastingen voor grootverdieners: 5% boven $1 mln, 10% boven $2 mln en 12% boven $5 mln.\",\n    \"Jaarlijkse automatische aanpassing van de belastingdrempels aan de inflatie om de koopkracht te behouden.\",\n    \"De wijzigingen gaan in voor belastingjaren die beginnen na 31 december 2025.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Trabalhadores: alívio para rendimentos médios e sobretaxas para milionários\",\n  \"pt_summary\": \"Este projeto de lei limita os impostos para pessoas de baixos e médios rendimentos, isentando as despesas básicas de subsistência. Introduz também sobretaxas para indivíduos com rendimentos superiores a 1 milhão de dólares por ano.\",\n  \"pt_key_points\": [\n    \"Criação de uma isenção fiscal baseada no custo de vida, de aproximadamente 46.000 $ para solteiros e 92.000 $ para casais.\",\n    \"Limite máximo de imposto de 25,5% para trabalhadores cujos rendimentos sejam inferiores a 175% do valor isento.\",\n    \"Novas sobretaxas para rendimentos elevados: 5% acima de 1 M$, 10% acima de 2 M$ e 12% acima de 5 M$.\",\n    \"Ajuste anual automático dos limites fiscais de acordo com a inflação para acompanhar o aumento dos preços.\",\n    \"As novas regras aplicam-se aos anos fiscais com início após 31 de dezembro de 2025.\"\n  ],\n  \"category\": [\"Taxes\"]\n}"
    }
  ]
}