{
  "legislationId": "119_HR_8085",
  "lastUpdate": "2026-03-27T12:30:40.004Z",
  "history": [
    {
      "timestamp": "2026-03-27T12:30:40.004Z",
      "source_url": "https://www.congress.gov/119/bills/hr8085/BILLS-119hr8085ih.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). 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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. 8085 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8085 To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2026 Ms. Jayapal (for herself, Mr. Boyle of Pennsylvania, Ms. Ansari, Mr. Beyer, Ms. Chu, Mr. Davis of Illinois, Ms. Dean of Pennsylvania, Mr. Deluzio, Mr. DeSaulnier, Mrs. Foushee, Ms. Friedman, Mr. Frost, Mr. Garcia of Illinois, Mr. Garcia of California, Mr. Goldman of New York, Mrs. Grijalva, Mr. Ivey, Mr. Jackson of Illinois, Mr. Johnson of Georgia, Ms. Kelly of Illinois, Ms. Lee of Pennsylvania, Mr. McGovern, Mr. Nadler, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr. Pallone, Ms. Pressley, Mrs. Ramirez, Ms. Sanchez, Ms. Schakowsky, Ms. Simon, Mr. Smith of Washington, Ms. Stansbury, Mr. Takano, Mr. Thanedar, Ms. Tlaib, Ms. Tokuda, Ms. Velazquez, and Mrs. Watson Coleman) 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 impose a tax on the net value of assets of a taxpayer, 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 ``Ultra-Millionaire Tax Act of 2026''. SEC. 2. IMPOSITION OF WEALTH TAX. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle: ``Subtitle B-1--Wealth Tax ``Chapter 18--Determination of Wealth Tax ``CHAPTER 18--DETERMINATION OF WEALTH TAX ``Sec. 2901. Imposition of tax. ``Sec. 2902. Net value of taxable assets. ``Sec. 2903. Special rules. ``Sec. 2904. Information reporting. ``Sec. 2905. Enforcement. ``SEC. 2901. IMPOSITION OF TAX. ``(a) In General.--In the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year. ``(b) Computation of Tax.-- ``(1) In general.--The tax imposed by this section shall be equal to the sum of-- ``(A) 0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold, ``(B) 2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus ``(C) the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold. ``(2) Zero bracket threshold; top bracket threshold.--For purposes of this section-- ``(A) Zero bracket threshold.--The zero bracket threshold is $50,000,000. ``(B) Top bracket threshold.--The top bracket threshold is $1,000,000,000. ``(c) Applicable Percentage.-- ``(1) In general.--For purposes of this section, the applicable percentage is-- ``(A) except as provided in subparagraph (B), 3 percent, and ``(B) in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent. ``(2) Legislation described.--Legislation meets the requirements of this paragraph if such legislation-- ``(A) establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and ``(B) prohibits private entities from providing duplicate benefits. ``(d) Treatment of Married Individuals.--For purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer. ``(e) Treatment of Nongrantor Multibeneficiary Trusts.-- ``(1) In general.--Any trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. ``(2) Computation of tax.-- ``(A) In general.--In applying this chapter to a nongrantor multibeneficiary trust-- ``(i) the zero bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and ``(ii) the top bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust. ``(B) Unused 0 percent bracket amount.--For purposes of this paragraph, the term `unused 0 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year, plus ``(bb) any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(C) Unused 2 percent bracket amount.--For purposes of this paragraph, the term `unused 2 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the top bracket threshold reduced by the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus ``(bb) any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(D) Assignment of amounts.--The assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0. ``(3) Nongrantor multibeneficiary trust.--For purposes of this chapter-- ``(A) In general.--The term `nongrantor multibeneficiary trust' means any trust or portion of a trust-- ``(i) with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, ``(ii) no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and ``(iii) which has more than one beneficiary (determined as of the last day of the calendar year). ``(B) Exception.--Such term shall not include-- ``(i) any trust described in section 401(a) and exempt from tax under section 501(a), ``(ii) any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), ``(iii) any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or ``(iv) any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)). ``(C) Beneficiary.--The term `beneficiary' shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust. ``SEC. 2902. NET VALUE OF TAXABLE ASSETS. ``(a) In General.--For purposes of this subtitle, the term `net value of all taxable assets' means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. ``(b) Exclusion for Certain Assets.--Property of the taxpayer shall not be taken into account under subsection (a) if such property-- ``(1) has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property), ``(2) is tangible personal property, and ``(3) is not property-- ``(A) which is used in a trade or business of the taxpayer, ``(B) in connection with which a deduction is allowable under section 212, or ``(C) which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018-08). ``(c) Rules for Determining Property of the Taxpayer.--For purposes of this subtitle-- ``(1) Property included in estate.--Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. ``(2) Inclusion of certain gifts.--Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. ``(3) Attribution of property held by trusts.-- ``(A) Grantor trusts.--If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. ``(B) Nongrantor trusts.-- ``(i) In general.--In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. ``(ii) Other trusts.-- ``(I) In general.--In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. ``(II) Trusts to which this subclause applies.--A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year). ``(C) Right of recovery.-- ``(i) In general.--If any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as-- ``(I) the value of such property, bears to ``(II) the net value of taxable assets of the taxpayer. ``(ii) Recoverable amount.--For purposes of clause (i), the recoverable amount with respect to any trust is the excess of-- ``(I) the tax imposed under this chapter for the calendar year on the individual, over ``(II) the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual. ``(iii) Treatment where no recovery.--In any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due. ``(4) Treatment of assets held by certain split-interest trusts.-- ``(A) Remainder interests in charitable remainder annuity trusts and charitable remainder unitrusts.--In the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))-- ``(i) the present value of any remainder interest shall not be taken into account under subsection (a), and ``(ii) the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests. ``(B) Charitable lead annuity trusts and charitable lead unitrusts.--In the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust-- ``(i) the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and ``(ii) notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. ``(d) Establishment of Valuation Rules.--Not later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods-- ``(1) may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, ``(2) may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and ``(3) may address the use of valuation discounts. ``SEC. 2903. SPECIAL RULES. ``(a) Deceased Individuals.-- ``(1) In general.--In the case of any individual who dies during a calendar year and who is not married on the date of such individual's death-- ``(A) section 2901(a) shall be applied by substituting `the date of the individual's death' for `the last day of the calendar year', and ``(B) the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as-- ``(i) the number of days in the calendar year after the date of the individual's death, bears to ``(ii) 365. ``(2) Coordination with estate tax.--For purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death. ``(b) Application to Non-Residents.--In the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11). ``(c) Application to Covered Expatriates.--In the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied-- ``(1) as if the calendar year ended on the day before the expatriation, and ``(2) as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent. ``SEC. 2904. INFORMATION REPORTING. ``(a) In General.--Not later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter. ``(b) Method of Reporting.--The Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)). ``(c) Responsibility for Reporting.--The Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. ``SEC. 2905. ENFORCEMENT. ``The Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter.''. (b) No Deduction From Income Taxes.--Section 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: ``(7) Taxes imposed by chapter 18.''. (c) Extension of Time for Payment of Tax.-- (1) In general.--Section 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Wealth tax.-- ``(A) In general.--In the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof. ``(B) Taxpayers described.--A taxpayer is described in this subparagraph if such the Secretary determines-- ``(i) the taxpayer has severe liquidity constraints, or ``(ii) immediate payment would cause undue hardship on an ongoing enterprise.''. (2) Rules.--Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1). (d) Application of Accuracy Related Penalties.-- (1) In general.--Section 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(11) Any substantial wealth tax valuation understatement.''. (2) Substantial wealth tax understatement.--Section 6662 of such Code is amended by adding at the end the following new subsection: ``(n) Application to Substantial Wealth Tax Valuation Understatement.-- ``(1) Substantial wealth tax valuation understatement defined.-- ``(A) In general.--For purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B-1 is 65 percent or less of the amount determined to be the correct amount of such valuation. ``(B) Limitation.--No penalty shall be imposed by reason of subsection (b)(11) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000. ``(2) Increased penalty.-- ``(A) In general.--In the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied-- ``(i) in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting `50 percent' for `20 percent', and ``(ii) in any other case, by substituting `30 percent' for `20 percent'. ``(B) Gross wealth tax valuation misstatement.--For purposes of subparagraph (A), the term `gross wealth tax valuation misstatement' means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting `40 percent' for `65 percent'.''. (e) Clerical Amendment.--The table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item: ``Subtitle B-1--Wealth Tax''. (f) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2026. (g) Periodic Reports.--Not later than January 1, 2029, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax. SEC. 3. STRENGTHENING DISCLOSURE REQUIREMENTS. (a) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b) FATCA Enforcement Plan.--The Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements. SEC. 4. INTERNAL REVENUE SERVICE FUNDING. (a) In General.--Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7813. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Secretary for the period of fiscal years 2027 through 2037-- ``(1) for enforcement of this title, $70,000,000,000, ``(2) for taxpayer services, $10,000,000,000, and ``(3) for business system modernization, $20,000,000,000.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 7813. Authorization of appropriations.''. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Podatek dla najbogatszych: Nowe zasady dla majątków powyżej 50 mln dolarów\",\n  \"pl_summary\": \"Ustawa wprowadza roczny podatek od majątku netto dla najzamożniejszych osób, aby zwiększyć wpływy do budżetu państwa. Zmiany dotyczą wyłącznie majątków o wartości powyżej 50 milionów dolarów, co oznacza, że ogromna większość obywateli nie poniesie żadnych kosztów.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 2% podatku rocznego od majątku o wartości od 50 mln do 1 mld dolarów.\",\n    \"Wprowadzenie 3% podatku powyżej 1 mld dolarów, który wzrośnie do 6%, jeśli USA wprowadzą powszechną ochronę zdrowia.\",\n    \"Obowiązkowe kontrole skarbowe dla co najmniej 30% osób objętych nowym podatkiem.\",\n    \"Przekazanie 100 miliardów dolarów na wzmocnienie i modernizację urzędu skarbowego (IRS) w celu lepszej obsługi i egzekucji przepisów.\"\n  ],\n  \"eng_ai_title\": \"Ultra-Millionaire Tax: New Rules for Wealth Over $50 Million\",\n  \"eng_summary\": \"This bill introduces an annual tax on the net wealth of the richest individuals to increase federal revenue. The changes only apply to assets worth over $50 million, meaning the vast majority of citizens will not pay anything extra.\",\n  \"eng_key_points\": [\n    \"A 2% annual tax on net wealth between $50 million and $1 billion.\",\n    \"A 3% tax on wealth over $1 billion, potentially rising to 6% if universal healthcare is enacted.\",\n    \"Mandatory IRS audits for at least 30% of taxpayers subject to this wealth tax.\",\n    \"An allocation of $100 billion to strengthen and modernize the IRS for better enforcement and taxpayer services.\"\n  ],\n  \"de_ai_title\": \"Reichensteuer: Neue Regeln für Vermögen über 50 Millionen Dollar\",\n  \"de_summary\": \"Dieses Gesetz führt eine jährliche Steuer auf das Nettovermögen der reichsten Personen ein, um die Staatseinnahmen zu erhöhen. Die Änderungen gelten nur für Vermögen über 50 Millionen Dollar, sodass die überwiegende Mehrheit der Bürger nicht betroffen ist.\",\n  \"de_key_points\": [\n    \"Einführung einer jährlichen Steuer von 2 % auf Vermögen zwischen 50 Millionen und 1 Milliarde Dollar.\",\n    \"Eine Steuer von 3 % auf Vermögen über 1 Milliarde Dollar, die auf 6 % steigen kann, falls eine allgemeine Krankenversicherung eingeführt wird.\",\n    \"Verpflichtende Steuerprüfungen für mindestens 30 % der von dieser Steuer betroffenen Personen.\",\n    \"Bereitstellung von 100 Milliarden Dollar zur Stärkung und Modernisierung der Steuerbehörde (IRS).\"\n  ],\n  \"fr_ai_title\": \"Impôt sur les ultra-millionnaires : nouvelles règles pour les fortunes de plus de 50 millions $\",\n  \"fr_summary\": \"Ce projet de loi instaure une taxe annuelle sur la fortune nette des individus les plus riches afin d'augmenter les recettes publiques. Les changements ne concernent que les patrimoines supérieurs à 50 millions de dollars.\",\n  \"fr_key_points\": [\n    \"Création d'une taxe annuelle de 2 % sur la fortune comprise entre 50 millions et 1 milliard de dollars.\",\n    \"Une taxe de 3 % au-delà d'un milliard de dollars, pouvant passer à 6 % en cas d'adoption d'une couverture santé universelle.\",\n    \"Audits fiscaux obligatoires pour au moins 30 % des contribuables assujettis à cet impôt.\",\n    \"Allocation de 100 milliards de dollars pour renforcer et moderniser les services fiscaux (IRS).\"\n  ],\n  \"es_ai_title\": \"Impuesto a los Ultra-Millonarios: Nuevas reglas para fortunas superiores a 50 millones $\",\n  \"es_summary\": \"Esta ley establece un impuesto anual sobre el patrimonio neto de las personas más ricas para aumentar los ingresos federales. Los cambios solo se aplican a activos de más de 50 millones de dólares.\",\n  \"es_key_points\": [\n    \"Un impuesto anual del 2% sobre el patrimonio neto entre 50 y 1.000 millones de dólares.\",\n    \"Un impuesto del 3% sobre fortunas superiores a 1.000 millones, que subiría al 6% si se aprueba la salud universal.\",\n    \"Auditorías obligatorias del IRS para al menos el 30% de los contribuyentes sujetos a este impuesto.\",\n    \"Asignación de 100.000 millones de dólares para fortalecer y modernizar la agencia tributaria (IRS).\"\n  ],\n  \"it_ai_title\": \"Tassa per gli ultra-milionari: nuove regole per i patrimoni sopra i 50 milioni $\",\n  \"it_summary\": \"Questa legge introduce un'imposta annuale sul patrimonio netto dei cittadini più ricchi per aumentare le entrate dello Stato. Le modifiche riguardano solo chi possiede oltre 50 milioni di dollari.\",\n  \"it_key_points\": [\n    \"Un'imposta annuale del 2% sui patrimoni netti compresi tra 50 milioni e 1 miliardo di dollari.\",\n    \"Un'imposta del 3% sopra il miliardo di dollari, che può salire al 6% se viene approvata la sanità universale.\",\n    \"Controlli fiscali obbligatori per almeno il 30% dei contribuenti soggetti a questa tassa.\",\n    \"Stanziamento di 100 miliardi di dollari per potenziare e modernizzare l'agenzia delle entrate (IRS).\"\n  ],\n  \"nl_ai_title\": \"Belasting voor Ultra-Miljonairs: Nieuwe regels voor vermogens boven 50 miljoen dollar\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een jaarlijkse belasting in op het nettovermogen van de allerrijksten om de overheidsinkomsten te verhogen. De regels gelden alleen voor vermogens boven de 50 miljoen dollar.\",\n  \"nl_key_points\": [\n    \"Een jaarlijkse belasting van 2% op vermogens tussen 50 miljoen en 1 miljard dollar.\",\n    \"Een belasting van 3% boven 1 miljard dollar, die stijgt naar 6% als er een universele zorgverzekering komt.\",\n    \"Verplichte belastingcontroles voor minstens 30% van de personen die onder deze belasting vallen.\",\n    \"100 miljard dollar extra budget voor de belastingdienst (IRS) voor modernisering en handhaving.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre Ultra-Milionários: Novas regras para fortunas acima de 50 milhões $\",\n  \"pt_summary\": \"Esta proposta de lei cria um imposto anual sobre a riqueza líquida dos indivíduos mais ricos para aumentar as receitas federais. As mudanças aplicam-se apenas a ativos acima de 50 milhões de dólares.\",\n  \"pt_key_points\": [\n    \"Um imposto anual de 2% sobre a riqueza líquida entre 50 milhões e 1 mil milhão de dólares.\",\n    \"Um imposto de 3% sobre fortunas acima de 1 mil milhão, podendo subir para 6% se for aprovado um sistema de saúde universal.\",\n    \"Auditorias obrigatórias para pelo menos 30% dos contribuintes sujeitos a este imposto.\",\n    \"Alocação de 100 mil milhões de dólares para fortalecer e modernizar a autoridade tributária (IRS).\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\",\n    \"Health\"\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\": \"Podatek dla najbogatszych: Nowe zasady dla majątków powyżej 50 mln dolarów\",\n  \"pl_summary\": \"Ustawa wprowadza roczny podatek od majątku netto. Zmiany dotyczą majątków o wartości powyżej 50 milionów dolarów.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 2% podatku rocznego od majątku o wartości od 50 mln do 1 mld dolarów.\",\n    \"Wprowadzenie 3% podatku powyżej 1 mld dolarów, który wzrośnie do 6%, jeśli wejdą w życie przepisy o powszechnej ochronie zdrowia.\",\n    \"Obowiązkowe kontrole skarbowe dla co najmniej 30% podatników objętych nowym podatkiem.\",\n    \"Autoryzacja 100 miliardów dolarów na egzekwowanie przepisów, usługi dla podatników i modernizację systemów biznesowych.\"\n  ],\n  \"eng_ai_title\": \"Ultra-Millionaire Tax: New Rules for Wealth Over $50 Million\",\n  \"eng_summary\": \"This bill introduces an annual tax on the net wealth of individuals. The changes apply to assets worth over $50 million.\",\n  \"eng_key_points\": [\n    \"A 2% annual tax on net wealth between $50 million and $1 billion.\",\n    \"A 3% tax on wealth over $1 billion, rising to 6% if legislation establishing comprehensive universal healthcare is in effect.\",\n    \"Mandatory annual audits for at least 30% of taxpayers subject to this wealth tax.\",\n    \"An authorization of $100 billion for tax enforcement, taxpayer services, and business system modernization.\"\n  ],\n  \"de_ai_title\": \"Reichensteuer: Neue Regeln für Vermögen über 50 Millionen Dollar\",\n  \"de_summary\": \"Dieses Gesetz führt eine jährliche Steuer auf das Nettovermögen von Personen ein. Die Änderungen gelten für Vermögen über 50 Millionen Dollar.\",\n  \"de_key_points\": [\n    \"Einführung einer jährlichen Steuer von 2 % auf Vermögen zwischen 50 Millionen und 1 Milliarde Dollar.\",\n    \"Eine Steuer von 3 % auf Vermögen über 1 Milliarde Dollar, die auf 6 % steigt, falls eine allgemeine Krankenversicherung in Kraft ist.\",\n    \"Verpflichtende jährliche Steuerprüfungen für mindestens 30 % der von dieser Steuer betroffenen Steuerzahler.\",\n    \"Bereitstellung von 100 Milliarden Dollar für Steuerdurchsetzung, Steuerzahlerservices und die Modernisierung von Geschäftssystemen.\"\n  ],\n  \"fr_ai_title\": \"Impôt sur les ultra-millionnaires : nouvelles règles pour les fortunes de plus de 50 millions $\",\n  \"fr_summary\": \"Ce projet de loi instaure une taxe annuelle sur la fortune nette des individus. Les changements concernent les patrimoines supérieurs à 50 millions de dollars.\",\n  \"fr_key_points\": [\n    \"Création d'une taxe annuelle de 2 % sur la fortune comprise entre 50 millions et 1 milliard de dollars.\",\n    \"Une taxe de 3 % au-delà d'un milliard de dollars, passant à 6 % en cas d'entrée en vigueur d'une couverture santé universelle.\",\n    \"Audits annuels obligatoires pour au moins 30 % des contribuables assujettis à cet impôt.\",\n    \"Autorisation de 100 milliards de dollars pour l'application des lois fiscales, les services aux contribuables et la modernisation des systèmes.\"\n  ],\n  \"es_ai_title\": \"Impuesto a los Ultra-Millonarios: Nuevas reglas para fortunas superiores a 50 millones $\",\n  \"es_summary\": \"Esta ley establece un impuesto anual sobre el patrimonio neto de las personas. Los cambios se aplican a activos de más de 50 millones de dólares.\",\n  \"es_key_points\": [\n    \"Un impuesto anual del 2% sobre el patrimonio neto entre 50 y 1.000 millones de dólares.\",\n    \"Un impuesto del 3% sobre fortunas superiores a 1.000 millones, que subirá al 6% si entra en vigor una legislación de salud universal.\",\n    \"Auditorías anuales obligatorias para al menos el 30% de los contribuyentes sujetos a este impuesto.\",\n    \"Autorización de 100.000 millones de dólares para la aplicación de impuestos, servicios al contribuyente y modernización de sistemas.\"\n  ],\n  \"it_ai_title\": \"Tassa per gli ultra-milionari: nuove regole per i patrimoni sopra i 50 milioni $\",\n  \"it_summary\": \"Questa legge introduce un'imposta annuale sul patrimonio netto delle persone. Le modifiche riguardano i patrimoni oltre i 50 milioni di dollari.\",\n  \"it_key_points\": [\n    \"Un'imposta annuale del 2% sui patrimoni netti compresi tra 50 milioni e 1 miliardo di dollari.\",\n    \"Un'imposta del 3% sopra il miliardo di dollari, che sale al 6% se è in vigore una legislazione sull'assistenza sanitaria universale.\",\n    \"Controlli annuali obbligatori per almeno il 30% dei contribuenti soggetti a questa tassa.\",\n    \"Autorizzazione di 100 miliardi di dollari per l'applicazione delle norme fiscali, i servizi ai contribuenti e la modernizzazione dei sistemi.\"\n  ],\n  \"nl_ai_title\": \"Belasting voor Ultra-Miljonairs: Nieuwe regels voor vermogens boven 50 miljoen dollar\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een jaarlijkse belasting in op het nettovermogen van personen. De regels gelden voor vermogens boven de 50 miljoen dollar.\",\n  \"nl_key_points\": [\n    \"Een jaarlijkse belasting van 2% op vermogens tussen 50 miljoen en 1 miljard dollar.\",\n    \"Een belasting van 3% boven 1 miljard dollar, die stijgt naar 6% als er wetgeving voor universele gezondheidszorg van kracht is.\",\n    \"Verplichte jaarlijkse controles voor minstens 30% van de belastingbetalers die onder deze belasting vallen.\",\n    \"Autorisatie van 100 miljard dollar voor belastinghandhaving, diensten aan belastingbetalers en modernisering van bedrijfssystemen.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre Ultra-Milionários: Novas regras para fortunas acima de 50 milhões $\",\n  \"pt_summary\": \"Esta proposta de lei cria um imposto anual sobre a riqueza líquida dos indivíduos. As mudanças aplicam-se a ativos acima de 50 milhões de dólares.\",\n  \"pt_key_points\": [\n    \"Um imposto anual de 2% sobre a riqueza líquida entre 50 milhões e 1 mil milhão de dólares.\",\n    \"Um imposto de 3% sobre fortunas acima de 1 mil milhão, subindo para 6% se estiver em vigor legislação sobre cuidados de saúde universais.\",\n    \"Auditorias anuais obrigatórias para pelo menos 30% dos contribuintes sujeitos a este imposto.\",\n    \"Autorização de 100 mil milhões de dólares para a aplicação de impostos, serviços aos contribuintes e modernização de sistemas.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\",\n    \"Health\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-27T12:24:34.693Z",
      "source_url": "https://www.congress.gov/119/bills/hr8085/BILLS-119hr8085ih.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. 8085 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8085 To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2026 Ms. Jayapal (for herself, Mr. Boyle of Pennsylvania, Ms. Ansari, Mr. Beyer, Ms. Chu, Mr. Davis of Illinois, Ms. Dean of Pennsylvania, Mr. Deluzio, Mr. DeSaulnier, Mrs. Foushee, Ms. Friedman, Mr. Frost, Mr. Garcia of Illinois, Mr. Garcia of California, Mr. Goldman of New York, Mrs. Grijalva, Mr. Ivey, Mr. Jackson of Illinois, Mr. Johnson of Georgia, Ms. Kelly of Illinois, Ms. Lee of Pennsylvania, Mr. McGovern, Mr. Nadler, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr. Pallone, Ms. Pressley, Mrs. Ramirez, Ms. Sanchez, Ms. Schakowsky, Ms. Simon, Mr. Smith of Washington, Ms. Stansbury, Mr. Takano, Mr. Thanedar, Ms. Tlaib, Ms. Tokuda, Ms. Velazquez, and Mrs. Watson Coleman) 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 impose a tax on the net value of assets of a taxpayer, 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 ``Ultra-Millionaire Tax Act of 2026''. SEC. 2. IMPOSITION OF WEALTH TAX. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle: ``Subtitle B-1--Wealth Tax ``Chapter 18--Determination of Wealth Tax ``CHAPTER 18--DETERMINATION OF WEALTH TAX ``Sec. 2901. Imposition of tax. ``Sec. 2902. Net value of taxable assets. ``Sec. 2903. Special rules. ``Sec. 2904. Information reporting. ``Sec. 2905. Enforcement. ``SEC. 2901. IMPOSITION OF TAX. ``(a) In General.--In the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year. ``(b) Computation of Tax.-- ``(1) In general.--The tax imposed by this section shall be equal to the sum of-- ``(A) 0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold, ``(B) 2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus ``(C) the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold. ``(2) Zero bracket threshold; top bracket threshold.--For purposes of this section-- ``(A) Zero bracket threshold.--The zero bracket threshold is $50,000,000. ``(B) Top bracket threshold.--The top bracket threshold is $1,000,000,000. ``(c) Applicable Percentage.-- ``(1) In general.--For purposes of this section, the applicable percentage is-- ``(A) except as provided in subparagraph (B), 3 percent, and ``(B) in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent. ``(2) Legislation described.--Legislation meets the requirements of this paragraph if such legislation-- ``(A) establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and ``(B) prohibits private entities from providing duplicate benefits. ``(d) Treatment of Married Individuals.--For purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer. ``(e) Treatment of Nongrantor Multibeneficiary Trusts.-- ``(1) In general.--Any trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. ``(2) Computation of tax.-- ``(A) In general.--In applying this chapter to a nongrantor multibeneficiary trust-- ``(i) the zero bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and ``(ii) the top bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust. ``(B) Unused 0 percent bracket amount.--For purposes of this paragraph, the term `unused 0 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year, plus ``(bb) any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(C) Unused 2 percent bracket amount.--For purposes of this paragraph, the term `unused 2 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the top bracket threshold reduced by the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus ``(bb) any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(D) Assignment of amounts.--The assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0. ``(3) Nongrantor multibeneficiary trust.--For purposes of this chapter-- ``(A) In general.--The term `nongrantor multibeneficiary trust' means any trust or portion of a trust-- ``(i) with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, ``(ii) no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and ``(iii) which has more than one beneficiary (determined as of the last day of the calendar year). ``(B) Exception.--Such term shall not include-- ``(i) any trust described in section 401(a) and exempt from tax under section 501(a), ``(ii) any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), ``(iii) any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or ``(iv) any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)). ``(C) Beneficiary.--The term `beneficiary' shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust. ``SEC. 2902. NET VALUE OF TAXABLE ASSETS. ``(a) In General.--For purposes of this subtitle, the term `net value of all taxable assets' means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. ``(b) Exclusion for Certain Assets.--Property of the taxpayer shall not be taken into account under subsection (a) if such property-- ``(1) has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property), ``(2) is tangible personal property, and ``(3) is not property-- ``(A) which is used in a trade or business of the taxpayer, ``(B) in connection with which a deduction is allowable under section 212, or ``(C) which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018-08). ``(c) Rules for Determining Property of the Taxpayer.--For purposes of this subtitle-- ``(1) Property included in estate.--Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. ``(2) Inclusion of certain gifts.--Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. ``(3) Attribution of property held by trusts.-- ``(A) Grantor trusts.--If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. ``(B) Nongrantor trusts.-- ``(i) In general.--In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. ``(ii) Other trusts.-- ``(I) In general.--In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. ``(II) Trusts to which this subclause applies.--A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year). ``(C) Right of recovery.-- ``(i) In general.--If any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as-- ``(I) the value of such property, bears to ``(II) the net value of taxable assets of the taxpayer. ``(ii) Recoverable amount.--For purposes of clause (i), the recoverable amount with respect to any trust is the excess of-- ``(I) the tax imposed under this chapter for the calendar year on the individual, over ``(II) the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual. ``(iii) Treatment where no recovery.--In any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due. ``(4) Treatment of assets held by certain split-interest trusts.-- ``(A) Remainder interests in charitable remainder annuity trusts and charitable remainder unitrusts.--In the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))-- ``(i) the present value of any remainder interest shall not be taken into account under subsection (a), and ``(ii) the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests. ``(B) Charitable lead annuity trusts and charitable lead unitrusts.--In the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust-- ``(i) the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and ``(ii) notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. ``(d) Establishment of Valuation Rules.--Not later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods-- ``(1) may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, ``(2) may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and ``(3) may address the use of valuation discounts. ``SEC. 2903. SPECIAL RULES. ``(a) Deceased Individuals.-- ``(1) In general.--In the case of any individual who dies during a calendar year and who is not married on the date of such individual's death-- ``(A) section 2901(a) shall be applied by substituting `the date of the individual's death' for `the last day of the calendar year', and ``(B) the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as-- ``(i) the number of days in the calendar year after the date of the individual's death, bears to ``(ii) 365. ``(2) Coordination with estate tax.--For purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death. ``(b) Application to Non-Residents.--In the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11). ``(c) Application to Covered Expatriates.--In the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied-- ``(1) as if the calendar year ended on the day before the expatriation, and ``(2) as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent. ``SEC. 2904. INFORMATION REPORTING. ``(a) In General.--Not later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter. ``(b) Method of Reporting.--The Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)). ``(c) Responsibility for Reporting.--The Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. ``SEC. 2905. ENFORCEMENT. ``The Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter.''. (b) No Deduction From Income Taxes.--Section 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: ``(7) Taxes imposed by chapter 18.''. (c) Extension of Time for Payment of Tax.-- (1) In general.--Section 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Wealth tax.-- ``(A) In general.--In the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof. ``(B) Taxpayers described.--A taxpayer is described in this subparagraph if such the Secretary determines-- ``(i) the taxpayer has severe liquidity constraints, or ``(ii) immediate payment would cause undue hardship on an ongoing enterprise.''. (2) Rules.--Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1). (d) Application of Accuracy Related Penalties.-- (1) In general.--Section 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(11) Any substantial wealth tax valuation understatement.''. (2) Substantial wealth tax understatement.--Section 6662 of such Code is amended by adding at the end the following new subsection: ``(n) Application to Substantial Wealth Tax Valuation Understatement.-- ``(1) Substantial wealth tax valuation understatement defined.-- ``(A) In general.--For purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B-1 is 65 percent or less of the amount determined to be the correct amount of such valuation. ``(B) Limitation.--No penalty shall be imposed by reason of subsection (b)(11) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000. ``(2) Increased penalty.-- ``(A) In general.--In the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied-- ``(i) in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting `50 percent' for `20 percent', and ``(ii) in any other case, by substituting `30 percent' for `20 percent'. ``(B) Gross wealth tax valuation misstatement.--For purposes of subparagraph (A), the term `gross wealth tax valuation misstatement' means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting `40 percent' for `65 percent'.''. (e) Clerical Amendment.--The table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item: ``Subtitle B-1--Wealth Tax''. (f) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2026. (g) Periodic Reports.--Not later than January 1, 2029, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax. SEC. 3. STRENGTHENING DISCLOSURE REQUIREMENTS. (a) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b) FATCA Enforcement Plan.--The Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements. SEC. 4. INTERNAL REVENUE SERVICE FUNDING. (a) In General.--Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7813. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Secretary for the period of fiscal years 2027 through 2037-- ``(1) for enforcement of this title, $70,000,000,000, ``(2) for taxpayer services, $10,000,000,000, and ``(3) for business system modernization, $20,000,000,000.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 7813. Authorization of appropriations.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Ultra-Millionaire Tax: New Rules for Wealth Over $50 Million\nSummary: This bill introduces an annual tax on the net wealth of the richest individuals to increase federal revenue. The changes only apply to assets worth over $50 million, meaning the vast majority of citizens will not pay anything extra.\nKey Points: A 2% annual tax on net wealth between $50 million and $1 billion., A 3% tax on wealth over $1 billion, potentially rising to 6% if universal healthcare is enacted., Mandatory IRS audits for at least 30% of taxpayers subject to this wealth tax., An allocation of $100 billion to strengthen and modernize the IRS for better enforcement and taxpayer services.\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": "2026-03-27T12:16:40.102Z",
      "source_url": "https://www.congress.gov/119/bills/hr8085/BILLS-119hr8085ih.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. 8085 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8085 To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2026 Ms. Jayapal (for herself, Mr. Boyle of Pennsylvania, Ms. Ansari, Mr. Beyer, Ms. Chu, Mr. Davis of Illinois, Ms. Dean of Pennsylvania, Mr. Deluzio, Mr. DeSaulnier, Mrs. Foushee, Ms. Friedman, Mr. Frost, Mr. Garcia of Illinois, Mr. Garcia of California, Mr. Goldman of New York, Mrs. Grijalva, Mr. Ivey, Mr. Jackson of Illinois, Mr. Johnson of Georgia, Ms. Kelly of Illinois, Ms. Lee of Pennsylvania, Mr. McGovern, Mr. Nadler, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr. Pallone, Ms. Pressley, Mrs. Ramirez, Ms. Sanchez, Ms. Schakowsky, Ms. Simon, Mr. Smith of Washington, Ms. Stansbury, Mr. Takano, Mr. Thanedar, Ms. Tlaib, Ms. Tokuda, Ms. Velazquez, and Mrs. Watson Coleman) 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 impose a tax on the net value of assets of a taxpayer, 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 ``Ultra-Millionaire Tax Act of 2026''. SEC. 2. IMPOSITION OF WEALTH TAX. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle: ``Subtitle B-1--Wealth Tax ``Chapter 18--Determination of Wealth Tax ``CHAPTER 18--DETERMINATION OF WEALTH TAX ``Sec. 2901. Imposition of tax. ``Sec. 2902. Net value of taxable assets. ``Sec. 2903. Special rules. ``Sec. 2904. Information reporting. ``Sec. 2905. Enforcement. ``SEC. 2901. IMPOSITION OF TAX. ``(a) In General.--In the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year. ``(b) Computation of Tax.-- ``(1) In general.--The tax imposed by this section shall be equal to the sum of-- ``(A) 0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold, ``(B) 2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus ``(C) the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold. ``(2) Zero bracket threshold; top bracket threshold.--For purposes of this section-- ``(A) Zero bracket threshold.--The zero bracket threshold is $50,000,000. ``(B) Top bracket threshold.--The top bracket threshold is $1,000,000,000. ``(c) Applicable Percentage.-- ``(1) In general.--For purposes of this section, the applicable percentage is-- ``(A) except as provided in subparagraph (B), 3 percent, and ``(B) in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent. ``(2) Legislation described.--Legislation meets the requirements of this paragraph if such legislation-- ``(A) establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and ``(B) prohibits private entities from providing duplicate benefits. ``(d) Treatment of Married Individuals.--For purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer. ``(e) Treatment of Nongrantor Multibeneficiary Trusts.-- ``(1) In general.--Any trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. ``(2) Computation of tax.-- ``(A) In general.--In applying this chapter to a nongrantor multibeneficiary trust-- ``(i) the zero bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and ``(ii) the top bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust. ``(B) Unused 0 percent bracket amount.--For purposes of this paragraph, the term `unused 0 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year, plus ``(bb) any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(C) Unused 2 percent bracket amount.--For purposes of this paragraph, the term `unused 2 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the top bracket threshold reduced by the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus ``(bb) any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(D) Assignment of amounts.--The assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0. ``(3) Nongrantor multibeneficiary trust.--For purposes of this chapter-- ``(A) In general.--The term `nongrantor multibeneficiary trust' means any trust or portion of a trust-- ``(i) with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, ``(ii) no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and ``(iii) which has more than one beneficiary (determined as of the last day of the calendar year). ``(B) Exception.--Such term shall not include-- ``(i) any trust described in section 401(a) and exempt from tax under section 501(a), ``(ii) any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), ``(iii) any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or ``(iv) any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)). ``(C) Beneficiary.--The term `beneficiary' shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust. ``SEC. 2902. NET VALUE OF TAXABLE ASSETS. ``(a) In General.--For purposes of this subtitle, the term `net value of all taxable assets' means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. ``(b) Exclusion for Certain Assets.--Property of the taxpayer shall not be taken into account under subsection (a) if such property-- ``(1) has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property), ``(2) is tangible personal property, and ``(3) is not property-- ``(A) which is used in a trade or business of the taxpayer, ``(B) in connection with which a deduction is allowable under section 212, or ``(C) which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018-08). ``(c) Rules for Determining Property of the Taxpayer.--For purposes of this subtitle-- ``(1) Property included in estate.--Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. ``(2) Inclusion of certain gifts.--Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. ``(3) Attribution of property held by trusts.-- ``(A) Grantor trusts.--If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. ``(B) Nongrantor trusts.-- ``(i) In general.--In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. ``(ii) Other trusts.-- ``(I) In general.--In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. ``(II) Trusts to which this subclause applies.--A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year). ``(C) Right of recovery.-- ``(i) In general.--If any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as-- ``(I) the value of such property, bears to ``(II) the net value of taxable assets of the taxpayer. ``(ii) Recoverable amount.--For purposes of clause (i), the recoverable amount with respect to any trust is the excess of-- ``(I) the tax imposed under this chapter for the calendar year on the individual, over ``(II) the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual. ``(iii) Treatment where no recovery.--In any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due. ``(4) Treatment of assets held by certain split-interest trusts.-- ``(A) Remainder interests in charitable remainder annuity trusts and charitable remainder unitrusts.--In the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))-- ``(i) the present value of any remainder interest shall not be taken into account under subsection (a), and ``(ii) the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests. ``(B) Charitable lead annuity trusts and charitable lead unitrusts.--In the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust-- ``(i) the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and ``(ii) notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. ``(d) Establishment of Valuation Rules.--Not later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods-- ``(1) may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, ``(2) may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and ``(3) may address the use of valuation discounts. ``SEC. 2903. SPECIAL RULES. ``(a) Deceased Individuals.-- ``(1) In general.--In the case of any individual who dies during a calendar year and who is not married on the date of such individual's death-- ``(A) section 2901(a) shall be applied by substituting `the date of the individual's death' for `the last day of the calendar year', and ``(B) the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as-- ``(i) the number of days in the calendar year after the date of the individual's death, bears to ``(ii) 365. ``(2) Coordination with estate tax.--For purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death. ``(b) Application to Non-Residents.--In the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11). ``(c) Application to Covered Expatriates.--In the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied-- ``(1) as if the calendar year ended on the day before the expatriation, and ``(2) as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent. ``SEC. 2904. INFORMATION REPORTING. ``(a) In General.--Not later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter. ``(b) Method of Reporting.--The Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)). ``(c) Responsibility for Reporting.--The Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. ``SEC. 2905. ENFORCEMENT. ``The Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter.''. (b) No Deduction From Income Taxes.--Section 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: ``(7) Taxes imposed by chapter 18.''. (c) Extension of Time for Payment of Tax.-- (1) In general.--Section 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Wealth tax.-- ``(A) In general.--In the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof. ``(B) Taxpayers described.--A taxpayer is described in this subparagraph if such the Secretary determines-- ``(i) the taxpayer has severe liquidity constraints, or ``(ii) immediate payment would cause undue hardship on an ongoing enterprise.''. (2) Rules.--Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1). (d) Application of Accuracy Related Penalties.-- (1) In general.--Section 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(11) Any substantial wealth tax valuation understatement.''. (2) Substantial wealth tax understatement.--Section 6662 of such Code is amended by adding at the end the following new subsection: ``(n) Application to Substantial Wealth Tax Valuation Understatement.-- ``(1) Substantial wealth tax valuation understatement defined.-- ``(A) In general.--For purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B-1 is 65 percent or less of the amount determined to be the correct amount of such valuation. ``(B) Limitation.--No penalty shall be imposed by reason of subsection (b)(11) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000. ``(2) Increased penalty.-- ``(A) In general.--In the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied-- ``(i) in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting `50 percent' for `20 percent', and ``(ii) in any other case, by substituting `30 percent' for `20 percent'. ``(B) Gross wealth tax valuation misstatement.--For purposes of subparagraph (A), the term `gross wealth tax valuation misstatement' means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting `40 percent' for `65 percent'.''. (e) Clerical Amendment.--The table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item: ``Subtitle B-1--Wealth Tax''. (f) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2026. (g) Periodic Reports.--Not later than January 1, 2029, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax. SEC. 3. STRENGTHENING DISCLOSURE REQUIREMENTS. (a) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b) FATCA Enforcement Plan.--The Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements. SEC. 4. INTERNAL REVENUE SERVICE FUNDING. (a) In General.--Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7813. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Secretary for the period of fiscal years 2027 through 2037-- ``(1) for enforcement of this title, $70,000,000,000, ``(2) for taxpayer services, $10,000,000,000, and ``(3) for business system modernization, $20,000,000,000.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 7813. Authorization of appropriations.''. <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\": \"Podatek dla najbogatszych: Nowe zasady dla majątków powyżej 50 mln dolarów\",\n  \"pl_summary\": \"Ustawa wprowadza roczny podatek od majątku netto dla najzamożniejszych osób, aby zwiększyć wpływy do budżetu państwa. Zmiany dotyczą wyłącznie majątków o wartości powyżej 50 milionów dolarów, co oznacza, że ogromna większość obywateli nie poniesie żadnych kosztów.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 2% podatku rocznego od majątku o wartości od 50 mln do 1 mld dolarów.\",\n    \"Wprowadzenie 3% podatku powyżej 1 mld dolarów, który wzrośnie do 6%, jeśli USA wprowadzą powszechną ochronę zdrowia.\",\n    \"Obowiązkowe kontrole skarbowe dla co najmniej 30% osób objętych nowym podatkiem.\",\n    \"Przekazanie 100 miliardów dolarów na wzmocnienie i modernizację urzędu skarbowego (IRS) w celu lepszej obsługi i egzekucji przepisów.\"\n  ],\n  \"eng_ai_title\": \"Ultra-Millionaire Tax: New Rules for Wealth Over $50 Million\",\n  \"eng_summary\": \"This bill introduces an annual tax on the net wealth of the richest individuals to increase federal revenue. The changes only apply to assets worth over $50 million, meaning the vast majority of citizens will not pay anything extra.\",\n  \"eng_key_points\": [\n    \"A 2% annual tax on net wealth between $50 million and $1 billion.\",\n    \"A 3% tax on wealth over $1 billion, potentially rising to 6% if universal healthcare is enacted.\",\n    \"Mandatory IRS audits for at least 30% of taxpayers subject to this wealth tax.\",\n    \"An allocation of $100 billion to strengthen and modernize the IRS for better enforcement and taxpayer services.\"\n  ],\n  \"de_ai_title\": \"Reichensteuer: Neue Regeln für Vermögen über 50 Millionen Dollar\",\n  \"de_summary\": \"Dieses Gesetz führt eine jährliche Steuer auf das Nettovermögen der reichsten Personen ein, um die Staatseinnahmen zu erhöhen. Die Änderungen gelten nur für Vermögen über 50 Millionen Dollar, sodass die überwiegende Mehrheit der Bürger nicht betroffen ist.\",\n  \"de_key_points\": [\n    \"Einführung einer jährlichen Steuer von 2 % auf Vermögen zwischen 50 Millionen und 1 Milliarde Dollar.\",\n    \"Eine Steuer von 3 % auf Vermögen über 1 Milliarde Dollar, die auf 6 % steigen kann, falls eine allgemeine Krankenversicherung eingeführt wird.\",\n    \"Verpflichtende Steuerprüfungen für mindestens 30 % der von dieser Steuer betroffenen Personen.\",\n    \"Bereitstellung von 100 Milliarden Dollar zur Stärkung und Modernisierung der Steuerbehörde (IRS).\"\n  ],\n  \"fr_ai_title\": \"Impôt sur les ultra-millionnaires : nouvelles règles pour les fortunes de plus de 50 millions $\",\n  \"fr_summary\": \"Ce projet de loi instaure une taxe annuelle sur la fortune nette des individus les plus riches afin d'augmenter les recettes publiques. Les changements ne concernent que les patrimoines supérieurs à 50 millions de dollars.\",\n  \"fr_key_points\": [\n    \"Création d'une taxe annuelle de 2 % sur la fortune comprise entre 50 millions et 1 milliard de dollars.\",\n    \"Une taxe de 3 % au-delà d'un milliard de dollars, pouvant passer à 6 % en cas d'adoption d'une couverture santé universelle.\",\n    \"Audits fiscaux obligatoires pour au moins 30 % des contribuables assujettis à cet impôt.\",\n    \"Allocation de 100 milliards de dollars pour renforcer et moderniser les services fiscaux (IRS).\"\n  ],\n  \"es_ai_title\": \"Impuesto a los Ultra-Millonarios: Nuevas reglas para fortunas superiores a 50 millones $\",\n  \"es_summary\": \"Esta ley establece un impuesto anual sobre el patrimonio neto de las personas más ricas para aumentar los ingresos federales. Los cambios solo se aplican a activos de más de 50 millones de dólares.\",\n  \"es_key_points\": [\n    \"Un impuesto anual del 2% sobre el patrimonio neto entre 50 y 1.000 millones de dólares.\",\n    \"Un impuesto del 3% sobre fortunas superiores a 1.000 millones, que subiría al 6% si se aprueba la salud universal.\",\n    \"Auditorías obligatorias del IRS para al menos el 30% de los contribuyentes sujetos a este impuesto.\",\n    \"Asignación de 100.000 millones de dólares para fortalecer y modernizar la agencia tributaria (IRS).\"\n  ],\n  \"it_ai_title\": \"Tassa per gli ultra-milionari: nuove regole per i patrimoni sopra i 50 milioni $\",\n  \"it_summary\": \"Questa legge introduce un'imposta annuale sul patrimonio netto dei cittadini più ricchi per aumentare le entrate dello Stato. Le modifiche riguardano solo chi possiede oltre 50 milioni di dollari.\",\n  \"it_key_points\": [\n    \"Un'imposta annuale del 2% sui patrimoni netti compresi tra 50 milioni e 1 miliardo di dollari.\",\n    \"Un'imposta del 3% sopra il miliardo di dollari, che può salire al 6% se viene approvata la sanità universale.\",\n    \"Controlli fiscali obbligatori per almeno il 30% dei contribuenti soggetti a questa tassa.\",\n    \"Stanziamento di 100 miliardi di dollari per potenziare e modernizzare l'agenzia delle entrate (IRS).\"\n  ],\n  \"nl_ai_title\": \"Belasting voor Ultra-Miljonairs: Nieuwe regels voor vermogens boven 50 miljoen dollar\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een jaarlijkse belasting in op het nettovermogen van de allerrijksten om de overheidsinkomsten te verhogen. De regels gelden alleen voor vermogens boven de 50 miljoen dollar.\",\n  \"nl_key_points\": [\n    \"Een jaarlijkse belasting van 2% op vermogens tussen 50 miljoen en 1 miljard dollar.\",\n    \"Een belasting van 3% boven 1 miljard dollar, die stijgt naar 6% als er een universele zorgverzekering komt.\",\n    \"Verplichte belastingcontroles voor minstens 30% van de personen die onder deze belasting vallen.\",\n    \"100 miljard dollar extra budget voor de belastingdienst (IRS) voor modernisering en handhaving.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre Ultra-Milionários: Novas regras para fortunas acima de 50 milhões $\",\n  \"pt_summary\": \"Esta proposta de lei cria um imposto anual sobre a riqueza líquida dos indivíduos mais ricos para aumentar as receitas federais. As mudanças aplicam-se apenas a ativos acima de 50 milhões de dólares.\",\n  \"pt_key_points\": [\n    \"Um imposto anual de 2% sobre a riqueza líquida entre 50 milhões e 1 mil milhão de dólares.\",\n    \"Um imposto de 3% sobre fortunas acima de 1 mil milhão, podendo subir para 6% se for aprovado um sistema de saúde universal.\",\n    \"Auditorias obrigatórias para pelo menos 30% dos contribuintes sujeitos a este imposto.\",\n    \"Alocação de 100 mil milhões de dólares para fortalecer e modernizar a autoridade tributária (IRS).\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\", \"Health\"]\n}"
    },
    {
      "timestamp": "2026-03-26T12:32:10.922Z",
      "source_url": "https://www.congress.gov/119/bills/hr8085/BILLS-119hr8085ih.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. 8085 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8085 To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2026 Ms. Jayapal (for herself, Mr. Boyle of Pennsylvania, Ms. Ansari, Mr. Beyer, Ms. Chu, Mr. Davis of Illinois, Ms. Dean of Pennsylvania, Mr. Deluzio, Mr. DeSaulnier, Mrs. Foushee, Ms. Friedman, Mr. Frost, Mr. Garcia of Illinois, Mr. Garcia of California, Mr. Goldman of New York, Mrs. Grijalva, Mr. Ivey, Mr. Jackson of Illinois, Mr. Johnson of Georgia, Ms. Kelly of Illinois, Ms. Lee of Pennsylvania, Mr. McGovern, Mr. Nadler, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr. Pallone, Ms. Pressley, Mrs. Ramirez, Ms. Sanchez, Ms. Schakowsky, Ms. Simon, Mr. Smith of Washington, Ms. Stansbury, Mr. Takano, Mr. Thanedar, Ms. Tlaib, Ms. Tokuda, Ms. Velazquez, and Mrs. Watson Coleman) 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 impose a tax on the net value of assets of a taxpayer, 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 ``Ultra-Millionaire Tax Act of 2026''. SEC. 2. IMPOSITION OF WEALTH TAX. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle: ``Subtitle B-1--Wealth Tax ``Chapter 18--Determination of Wealth Tax ``CHAPTER 18--DETERMINATION OF WEALTH TAX ``Sec. 2901. Imposition of tax. ``Sec. 2902. Net value of taxable assets. ``Sec. 2903. Special rules. ``Sec. 2904. Information reporting. ``Sec. 2905. Enforcement. ``SEC. 2901. IMPOSITION OF TAX. ``(a) In General.--In the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year. ``(b) Computation of Tax.-- ``(1) In general.--The tax imposed by this section shall be equal to the sum of-- ``(A) 0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold, ``(B) 2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus ``(C) the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold. ``(2) Zero bracket threshold; top bracket threshold.--For purposes of this section-- ``(A) Zero bracket threshold.--The zero bracket threshold is $50,000,000. ``(B) Top bracket threshold.--The top bracket threshold is $1,000,000,000. ``(c) Applicable Percentage.-- ``(1) In general.--For purposes of this section, the applicable percentage is-- ``(A) except as provided in subparagraph (B), 3 percent, and ``(B) in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent. ``(2) Legislation described.--Legislation meets the requirements of this paragraph if such legislation-- ``(A) establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and ``(B) prohibits private entities from providing duplicate benefits. ``(d) Treatment of Married Individuals.--For purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer. ``(e) Treatment of Nongrantor Multibeneficiary Trusts.-- ``(1) In general.--Any trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. ``(2) Computation of tax.-- ``(A) In general.--In applying this chapter to a nongrantor multibeneficiary trust-- ``(i) the zero bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and ``(ii) the top bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust. ``(B) Unused 0 percent bracket amount.--For purposes of this paragraph, the term `unused 0 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year, plus ``(bb) any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(C) Unused 2 percent bracket amount.--For purposes of this paragraph, the term `unused 2 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the top bracket threshold reduced by the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus ``(bb) any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(D) Assignment of amounts.--The assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0. ``(3) Nongrantor multibeneficiary trust.--For purposes of this chapter-- ``(A) In general.--The term `nongrantor multibeneficiary trust' means any trust or portion of a trust-- ``(i) with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, ``(ii) no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and ``(iii) which has more than one beneficiary (determined as of the last day of the calendar year). ``(B) Exception.--Such term shall not include-- ``(i) any trust described in section 401(a) and exempt from tax under section 501(a), ``(ii) any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), ``(iii) any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or ``(iv) any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)). ``(C) Beneficiary.--The term `beneficiary' shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust. ``SEC. 2902. NET VALUE OF TAXABLE ASSETS. ``(a) In General.--For purposes of this subtitle, the term `net value of all taxable assets' means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. ``(b) Exclusion for Certain Assets.--Property of the taxpayer shall not be taken into account under subsection (a) if such property-- ``(1) has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property), ``(2) is tangible personal property, and ``(3) is not property-- ``(A) which is used in a trade or business of the taxpayer, ``(B) in connection with which a deduction is allowable under section 212, or ``(C) which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018-08). ``(c) Rules for Determining Property of the Taxpayer.--For purposes of this subtitle-- ``(1) Property included in estate.--Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. ``(2) Inclusion of certain gifts.--Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. ``(3) Attribution of property held by trusts.-- ``(A) Grantor trusts.--If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. ``(B) Nongrantor trusts.-- ``(i) In general.--In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. ``(ii) Other trusts.-- ``(I) In general.--In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. ``(II) Trusts to which this subclause applies.--A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year). ``(C) Right of recovery.-- ``(i) In general.--If any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as-- ``(I) the value of such property, bears to ``(II) the net value of taxable assets of the taxpayer. ``(ii) Recoverable amount.--For purposes of clause (i), the recoverable amount with respect to any trust is the excess of-- ``(I) the tax imposed under this chapter for the calendar year on the individual, over ``(II) the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual. ``(iii) Treatment where no recovery.--In any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due. ``(4) Treatment of assets held by certain split-interest trusts.-- ``(A) Remainder interests in charitable remainder annuity trusts and charitable remainder unitrusts.--In the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))-- ``(i) the present value of any remainder interest shall not be taken into account under subsection (a), and ``(ii) the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests. ``(B) Charitable lead annuity trusts and charitable lead unitrusts.--In the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust-- ``(i) the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and ``(ii) notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. ``(d) Establishment of Valuation Rules.--Not later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods-- ``(1) may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, ``(2) may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and ``(3) may address the use of valuation discounts. ``SEC. 2903. SPECIAL RULES. ``(a) Deceased Individuals.-- ``(1) In general.--In the case of any individual who dies during a calendar year and who is not married on the date of such individual's death-- ``(A) section 2901(a) shall be applied by substituting `the date of the individual's death' for `the last day of the calendar year', and ``(B) the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as-- ``(i) the number of days in the calendar year after the date of the individual's death, bears to ``(ii) 365. ``(2) Coordination with estate tax.--For purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death. ``(b) Application to Non-Residents.--In the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11). ``(c) Application to Covered Expatriates.--In the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied-- ``(1) as if the calendar year ended on the day before the expatriation, and ``(2) as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent. ``SEC. 2904. INFORMATION REPORTING. ``(a) In General.--Not later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter. ``(b) Method of Reporting.--The Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)). ``(c) Responsibility for Reporting.--The Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. ``SEC. 2905. ENFORCEMENT. ``The Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter.''. (b) No Deduction From Income Taxes.--Section 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: ``(7) Taxes imposed by chapter 18.''. (c) Extension of Time for Payment of Tax.-- (1) In general.--Section 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Wealth tax.-- ``(A) In general.--In the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof. ``(B) Taxpayers described.--A taxpayer is described in this subparagraph if such the Secretary determines-- ``(i) the taxpayer has severe liquidity constraints, or ``(ii) immediate payment would cause undue hardship on an ongoing enterprise.''. (2) Rules.--Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1). (d) Application of Accuracy Related Penalties.-- (1) In general.--Section 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(11) Any substantial wealth tax valuation understatement.''. (2) Substantial wealth tax understatement.--Section 6662 of such Code is amended by adding at the end the following new subsection: ``(n) Application to Substantial Wealth Tax Valuation Understatement.-- ``(1) Substantial wealth tax valuation understatement defined.-- ``(A) In general.--For purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B-1 is 65 percent or less of the amount determined to be the correct amount of such valuation. ``(B) Limitation.--No penalty shall be imposed by reason of subsection (b)(11) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000. ``(2) Increased penalty.-- ``(A) In general.--In the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied-- ``(i) in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting `50 percent' for `20 percent', and ``(ii) in any other case, by substituting `30 percent' for `20 percent'. ``(B) Gross wealth tax valuation misstatement.--For purposes of subparagraph (A), the term `gross wealth tax valuation misstatement' means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting `40 percent' for `65 percent'.''. (e) Clerical Amendment.--The table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item: ``Subtitle B-1--Wealth Tax''. (f) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2026. (g) Periodic Reports.--Not later than January 1, 2029, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax. SEC. 3. STRENGTHENING DISCLOSURE REQUIREMENTS. (a) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b) FATCA Enforcement Plan.--The Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements. SEC. 4. INTERNAL REVENUE SERVICE FUNDING. (a) In General.--Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7813. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Secretary for the period of fiscal years 2027 through 2037-- ``(1) for enforcement of this title, $70,000,000,000, ``(2) for taxpayer services, $10,000,000,000, and ``(3) for business system modernization, $20,000,000,000.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 7813. Authorization of appropriations.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Ultra-Millionaire Tax: New Rules for Wealth Over $50 Million\nSummary: This bill introduces an annual tax on the net wealth of the richest individuals to increase federal revenue. The changes only apply to assets worth over $50 million, meaning the vast majority of citizens will not pay anything extra.\nKey Points: A 2% annual tax on net wealth between $50 million and $1 billion., A 3% tax on wealth over $1 billion, potentially rising to 6% if universal healthcare is enacted., Mandatory IRS audits for at least 30% of taxpayers subject to this wealth tax., An allocation of $100 billion to strengthen and modernize the IRS for better enforcement and taxpayer services.\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": "2026-03-26T12:21:22.840Z",
      "source_url": "https://www.congress.gov/119/bills/hr8085/BILLS-119hr8085ih.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. 8085 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8085 To amend the Internal Revenue Code of 1986 to impose a tax on the net value of assets of a taxpayer, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 25, 2026 Ms. Jayapal (for herself, Mr. Boyle of Pennsylvania, Ms. Ansari, Mr. Beyer, Ms. Chu, Mr. Davis of Illinois, Ms. Dean of Pennsylvania, Mr. Deluzio, Mr. DeSaulnier, Mrs. Foushee, Ms. Friedman, Mr. Frost, Mr. Garcia of Illinois, Mr. Garcia of California, Mr. Goldman of New York, Mrs. Grijalva, Mr. Ivey, Mr. Jackson of Illinois, Mr. Johnson of Georgia, Ms. Kelly of Illinois, Ms. Lee of Pennsylvania, Mr. McGovern, Mr. Nadler, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr. Pallone, Ms. Pressley, Mrs. Ramirez, Ms. Sanchez, Ms. Schakowsky, Ms. Simon, Mr. Smith of Washington, Ms. Stansbury, Mr. Takano, Mr. Thanedar, Ms. Tlaib, Ms. Tokuda, Ms. Velazquez, and Mrs. Watson Coleman) 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 impose a tax on the net value of assets of a taxpayer, 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 ``Ultra-Millionaire Tax Act of 2026''. SEC. 2. IMPOSITION OF WEALTH TAX. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after subtitle B the following new subtitle: ``Subtitle B-1--Wealth Tax ``Chapter 18--Determination of Wealth Tax ``CHAPTER 18--DETERMINATION OF WEALTH TAX ``Sec. 2901. Imposition of tax. ``Sec. 2902. Net value of taxable assets. ``Sec. 2903. Special rules. ``Sec. 2904. Information reporting. ``Sec. 2905. Enforcement. ``SEC. 2901. IMPOSITION OF TAX. ``(a) In General.--In the case of an individual, a tax is hereby imposed on the net value of all taxable assets of the taxpayer on the last day of any calendar year. ``(b) Computation of Tax.-- ``(1) In general.--The tax imposed by this section shall be equal to the sum of-- ``(A) 0 percent of so much of the net value of all taxable assets of the taxpayer as does not exceed the zero bracket threshold, ``(B) 2 percent of so much of the net value of all taxable assets of the taxpayer in excess of the zero bracket threshold but not in excess of the top bracket threshold, plus ``(C) the applicable percentage of so much of the net value of all such taxable assets of the taxpayer in excess of the top bracket threshold. ``(2) Zero bracket threshold; top bracket threshold.--For purposes of this section-- ``(A) Zero bracket threshold.--The zero bracket threshold is $50,000,000. ``(B) Top bracket threshold.--The top bracket threshold is $1,000,000,000. ``(c) Applicable Percentage.-- ``(1) In general.--For purposes of this section, the applicable percentage is-- ``(A) except as provided in subparagraph (B), 3 percent, and ``(B) in the case of any calendar year in which there is in effect legislation which meets the requirements of paragraph (2), 6 percent. ``(2) Legislation described.--Legislation meets the requirements of this paragraph if such legislation-- ``(A) establishes a health insurance program that provides to all residents of the United States comprehensive protection against the costs of health care and health-related services, and ``(B) prohibits private entities from providing duplicate benefits. ``(d) Treatment of Married Individuals.--For purposes of this section, individuals who are married (as defined in section 7703) shall be treated as one taxpayer. ``(e) Treatment of Nongrantor Multibeneficiary Trusts.-- ``(1) In general.--Any trust or portion of a trust which is a nongrantor multibeneficiary trust shall be treated as an individual to whom this chapter applies. ``(2) Computation of tax.-- ``(A) In general.--In applying this chapter to a nongrantor multibeneficiary trust-- ``(i) the zero bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 0 percent bracket amount assigned to the trust by all beneficiaries of the trust, and ``(ii) the top bracket threshold shall be equal to the sum of-- ``(I) $0, plus ``(II) the lowest unused 2 percent bracket amount assigned to the trust by all beneficiaries of the trust. ``(B) Unused 0 percent bracket amount.--For purposes of this paragraph, the term `unused 0 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year, plus ``(bb) any unused 0 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(C) Unused 2 percent bracket amount.--For purposes of this paragraph, the term `unused 2 percent bracket amount' means, with respect to any beneficiary for any calendar year, the lesser of-- ``(i) the excess (if any) of-- ``(I) the top bracket threshold reduced by the zero bracket threshold, over ``(II) the sum of-- ``(aa) the net value of all taxable assets of the beneficiary for the calendar year in excess of the zero bracket threshold, plus ``(bb) any unused 2 percent bracket amount assigned by the beneficiary to other nongrantor multibeneficiary trusts, or ``(ii) the portion of the net value of all taxable assets of the trust which such beneficiary is eligible to receive. ``(D) Assignment of amounts.--The assignment of any amount of unused 0 percent bracket amount and unused 2 percent bracket amount shall be made at such time and in such manner as specified by the Secretary in regulations. In any case in which no affirmative assignment is made by a beneficiary, the amount assigned shall be $0. ``(3) Nongrantor multibeneficiary trust.--For purposes of this chapter-- ``(A) In general.--The term `nongrantor multibeneficiary trust' means any trust or portion of a trust-- ``(i) with respect to which no person is treated as an owner under subpart E of subchapter J of chapter 1, ``(ii) no property of which is attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and ``(iii) which has more than one beneficiary (determined as of the last day of the calendar year). ``(B) Exception.--Such term shall not include-- ``(i) any trust described in section 401(a) and exempt from tax under section 501(a), ``(ii) any trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), ``(iii) any charitable lead annuity trust (as defined in section 2642(e)(3)) or charitable lead unitrust, or ``(iv) any charitable annuity remainder trust (as defined in section 664(d)(1)) or any charitable remainder unitrust (as defined in section 664(d)(2)). ``(C) Beneficiary.--The term `beneficiary' shall not include any person whose interest in a trust is contingent on the death of another person with an interest in such trust. ``SEC. 2902. NET VALUE OF TAXABLE ASSETS. ``(a) In General.--For purposes of this subtitle, the term `net value of all taxable assets' means, as of any date, the value of all property of the taxpayer (other than property excluded under subsection (b)), real or personal, tangible or intangible, wherever situated, reduced by any debts (including any debts secured by property excluded under subsection (b)) owed by the taxpayer. ``(b) Exclusion for Certain Assets.--Property of the taxpayer shall not be taken into account under subsection (a) if such property-- ``(1) has a value of $50,000 or less (determined without regard to any debt owed by the taxpayer with respect to such property), ``(2) is tangible personal property, and ``(3) is not property-- ``(A) which is used in a trade or business of the taxpayer, ``(B) in connection with which a deduction is allowable under section 212, or ``(C) which is a collectible as defined in section 408(m), a boat, an aircraft, a mobile home, a trailer, a vehicle, or an antique or other asset that maintains or increases its value over time (within the meaning of section 5.02(2) of Revenue Procedure 2018-08). ``(c) Rules for Determining Property of the Taxpayer.--For purposes of this subtitle-- ``(1) Property included in estate.--Any property that would be included in the estate of the taxpayer if the taxpayer died shall be treated as property of the taxpayer. ``(2) Inclusion of certain gifts.--Any property transferred by the taxpayer after the date of the enactment of this chapter, to an individual who is a member of the family of the taxpayer (as determined under section 267(c)(4)) and has not attained the age of 18 shall be treated as property of the taxpayer for any calendar year before the year in which such individual attains the age of 18. ``(3) Attribution of property held by trusts.-- ``(A) Grantor trusts.--If an individual is treated as the owner of any portion of a trust under subpart E of subchapter J of chapter 1, property attributable to such trust or portion of the trust shall be treated as property of the individual and not as property of the trust. ``(B) Nongrantor trusts.-- ``(i) In general.--In the case of a trust or portion of a trust which is not described in subparagraph (A), any property which is attributable to a gratuitous transfer of assets by an individual who is subject to tax under this chapter for the calendar year shall be treated as property of such individual and not as property of the trust. ``(ii) Other trusts.-- ``(I) In general.--In the case of any trust or portion of a trust which is described in subclause (II), the property of such trust shall be treated as the property of the beneficiary of such trust and not as the property of the trust. ``(II) Trusts to which this subclause applies.--A trust is described in this subclause if such trust not described in subparagraph (A), the assets of such trust are not attributable to a gratuitous transfer of assets by a person who is subject to tax under this chapter for the calendar year, and such trust has a single beneficiary (determined as of the last day of the calendar year). ``(C) Right of recovery.-- ``(i) In general.--If any part of the net value of taxable assets of an individual on which tax has been paid consists of the value of property held by a trust which is included in the net value of taxable assets of such individual by reason of subparagraph (B), then such individual shall be entitled to recover from the trust the amount which bears the same ratio to the recoverable amount as-- ``(I) the value of such property, bears to ``(II) the net value of taxable assets of the taxpayer. ``(ii) Recoverable amount.--For purposes of clause (i), the recoverable amount with respect to any trust is the excess of-- ``(I) the tax imposed under this chapter for the calendar year on the individual, over ``(II) the amount of such tax which would be imposed for such calendar year on such individual if no property held by such trust were included in the net value of taxable assets of the individual. ``(iii) Treatment where no recovery.--In any case where a trust does not reimburse any taxpayer as provided in clause (i), the taxpayer shall be treated for purposes of this chapter as having made a gratuitous transfer to the trust in an amount equal to the amount determined under clause (i). Such transfer shall be treated as having been made on the last day of the calendar year for which the tax under subsection (a) was due. ``(4) Treatment of assets held by certain split-interest trusts.-- ``(A) Remainder interests in charitable remainder annuity trusts and charitable remainder unitrusts.--In the case of any charitable remainder annuity trust (as defined in section 664(d)(1)) or of a charitable remainder unitrust (as defined in section 664(d)(2))-- ``(i) the present value of any remainder interest shall not be taken into account under subsection (a), and ``(ii) the present value of any other interests shall be taken in account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such interests. ``(B) Charitable lead annuity trusts and charitable lead unitrusts.--In the case of a charitable lead annuity trust (as defined in section 2642(e)(3)) or a charitable lead unitrust-- ``(i) the present value of any interest described in section 2522(c)(2)(B) shall not be taken into account under subsection (a), and ``(ii) notwithstanding paragraphs (A) and (B) of paragraph (3), the present value of any remainder interest shall be taken into account under subsection (a), in accordance with regulations promulgated by the Secretary, as the property of the beneficiaries of such remainder interest. ``(d) Establishment of Valuation Rules.--Not later than 12 months after the date of the enactment of this section, the Secretary shall establish rules and methods for determining the value of any asset for purposes of this subtitle, including rules for the valuation of assets that are not publicly traded or that do not have a readily ascertainable value. Such rules and methods-- ``(1) may utilize retrospective and prospective formulaic valuation methods not currently in use by the Secretary, ``(2) may require the use of formulaic valuation approaches for designated assets, including formulaic approaches based on proxies for determining presumptive valuations, formulaic approaches based on prospective adjustments from purchase prices or other prior events, or formulaic approaches based on retrospectively adding deferral charges based on eventual sale prices or other specified later events indicative of valuation, and ``(3) may address the use of valuation discounts. ``SEC. 2903. SPECIAL RULES. ``(a) Deceased Individuals.-- ``(1) In general.--In the case of any individual who dies during a calendar year and who is not married on the date of such individual's death-- ``(A) section 2901(a) shall be applied by substituting `the date of the individual's death' for `the last day of the calendar year', and ``(B) the amount of the tax imposed under such section shall be reduced by an amount which bears the same ratio to such amount (determined without regard to this subsection) as-- ``(i) the number of days in the calendar year after the date of the individual's death, bears to ``(ii) 365. ``(2) Coordination with estate tax.--For purposes of section 2053, the tax imposed by this section for the year of the decedent's death shall be considered to have been imposed before such death. ``(b) Application to Non-Residents.--In the case of any individual who is a non-resident and not a citizen of the United States, this subtitle shall apply only to the property of such individual which is situated in the United States (determined under rules similar to the rules under subchapter B of chapter 11). ``(c) Application to Covered Expatriates.--In the case of an individual who is a covered expatriate (as defined in section 877A), section 2901(a) shall be applied-- ``(1) as if the calendar year ended on the day before the expatriation, and ``(2) as if the rate of tax under both subparagraphs (A) and (B) of section 2901(b)(1) were 40 percent. ``SEC. 2904. INFORMATION REPORTING. ``(a) In General.--Not later than 12 months after the date of the enactment of this section, the Secretary shall by regulations require the reporting of any information concerning the net value of assets appropriate to enforce the tax imposed by this chapter. ``(b) Method of Reporting.--The Secretary shall, where appropriate, require the reporting made under subsection (a) to be made as a part of existing income reporting requirements (including requirements under chapter 4 (relating to taxes to enforce reporting on certain foreign accounts)). ``(c) Responsibility for Reporting.--The Secretary may impose reporting obligations by reference to the ownership, control, management, claim to income from, or other relationship to assets and liabilities for purposes of administering the tax imposed by this section and may impose such obligations on financial institutions, business entities, or other persons, including requiring business entities to provide estimates of the value of the entity itself. ``SEC. 2905. ENFORCEMENT. ``The Secretary shall annually audit not less than 30 percent of taxpayers required to pay the tax imposed under this chapter.''. (b) No Deduction From Income Taxes.--Section 275 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: ``(7) Taxes imposed by chapter 18.''. (c) Extension of Time for Payment of Tax.-- (1) In general.--Section 6161(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Wealth tax.-- ``(A) In general.--In the case of taxpayer described in subparagraph (B), the Secretary may extend the time for payment of the tax imposed under chapter 18 for a reasonable period not to exceed 5 years from the date fixed for the payment thereof. ``(B) Taxpayers described.--A taxpayer is described in this subparagraph if such the Secretary determines-- ``(i) the taxpayer has severe liquidity constraints, or ``(ii) immediate payment would cause undue hardship on an ongoing enterprise.''. (2) Rules.--Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall establish rules for the application of the amendments made by paragraph (1). (d) Application of Accuracy Related Penalties.-- (1) In general.--Section 6662(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(11) Any substantial wealth tax valuation understatement.''. (2) Substantial wealth tax understatement.--Section 6662 of such Code is amended by adding at the end the following new subsection: ``(n) Application to Substantial Wealth Tax Valuation Understatement.-- ``(1) Substantial wealth tax valuation understatement defined.-- ``(A) In general.--For purposes of this section, there is a substantial wealth tax valuation understatement if the value of any property claimed on any return of tax imposed by subtitle B-1 is 65 percent or less of the amount determined to be the correct amount of such valuation. ``(B) Limitation.--No penalty shall be imposed by reason of subsection (b)(11) unless the portion of the underpayment attributable to substantial wealth tax valuation understatements for the calendar year exceeds $5,000. ``(2) Increased penalty.-- ``(A) In general.--In the case of any portion of an underpayment which is attributable to one or more substantial wealth tax valuation understatement, subsection (a) shall be applied-- ``(i) in the case of a substantial wealth tax valuation understatement which is a gross wealth tax valuation misstatement, by substituting `50 percent' for `20 percent', and ``(ii) in any other case, by substituting `30 percent' for `20 percent'. ``(B) Gross wealth tax valuation misstatement.--For purposes of subparagraph (A), the term `gross wealth tax valuation misstatement' means a substantial wealth tax valuation understatement, as determined under paragraph (1) by substituting `40 percent' for `65 percent'.''. (e) Clerical Amendment.--The table of subtitles of such Code is amended by inserting after the item relating to subtitle B the following new item: ``Subtitle B-1--Wealth Tax''. (f) Effective Date.--The amendments made by this section shall apply to calendar years beginning after December 31, 2026. (g) Periodic Reports.--Not later than January 1, 2029, and every 2 years thereafter, the Secretary of the Treasury (or the Secretary's delegate) shall submit to Congress a report on the tax imposed under chapter 18 of the Internal Revenue Code of 1986 (as added by this Act), including any issues related to the administration and enforcement of such tax. SEC. 3. STRENGTHENING DISCLOSURE REQUIREMENTS. (a) Regulatory Authority.--The Secretary of the Treasury (or the Secretary's delegate) may issue such rules and regulations as necessary to prevent taxpayers from avoiding the purpose of information reporting requirements under the Internal Revenue Code of 1986 by placing assets in any foreign corporation, partnership, or trust in which the taxpayer holds directly or indirectly, a significant interest as the sole or principal owner or the sole or principal beneficial owner. (b) FATCA Enforcement Plan.--The Secretary of the Treasury (or the Secretary's delegate) shall develop a comprehensive plan for managing efforts to leverage data collected under chapter 4 of the Internal Revenue Code of 1986 in agency compliance efforts. Such plan shall include an evaluation of the extent to which actions being undertaken as of the date of the enactment of this Act for the enforcement of the requirements of such chapter improve voluntary compliance and address noncompliance with such requirements. SEC. 4. INTERNAL REVENUE SERVICE FUNDING. (a) In General.--Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7813. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Secretary for the period of fiscal years 2027 through 2037-- ``(1) for enforcement of this title, $70,000,000,000, ``(2) for taxpayer services, $10,000,000,000, and ``(3) for business system modernization, $20,000,000,000.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 7813. Authorization of appropriations.''. <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\": \"Podatek dla najbogatszych: Nowe zasady dla majątków powyżej 50 mln dolarów\",\n  \"pl_summary\": \"Ustawa wprowadza roczny podatek od majątku netto dla najzamożniejszych osób, aby zwiększyć wpływy do budżetu państwa. Zmiany dotyczą wyłącznie majątków o wartości powyżej 50 milionów dolarów, co oznacza, że ogromna większość obywateli nie poniesie żadnych kosztów.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 2% podatku rocznego od majątku o wartości od 50 mln do 1 mld dolarów.\",\n    \"Wprowadzenie 3% podatku powyżej 1 mld dolarów, który wzrośnie do 6%, jeśli USA wprowadzą powszechną ochronę zdrowia.\",\n    \"Obowiązkowe kontrole skarbowe dla co najmniej 30% osób objętych nowym podatkiem.\",\n    \"Przekazanie 100 miliardów dolarów na wzmocnienie i modernizację urzędu skarbowego (IRS) w celu lepszej obsługi i egzekucji przepisów.\"\n  ],\n  \"eng_ai_title\": \"Ultra-Millionaire Tax: New Rules for Wealth Over $50 Million\",\n  \"eng_summary\": \"This bill introduces an annual tax on the net wealth of the richest individuals to increase federal revenue. The changes only apply to assets worth over $50 million, meaning the vast majority of citizens will not pay anything extra.\",\n  \"eng_key_points\": [\n    \"A 2% annual tax on net wealth between $50 million and $1 billion.\",\n    \"A 3% tax on wealth over $1 billion, potentially rising to 6% if universal healthcare is enacted.\",\n    \"Mandatory IRS audits for at least 30% of taxpayers subject to this wealth tax.\",\n    \"An allocation of $100 billion to strengthen and modernize the IRS for better enforcement and taxpayer services.\"\n  ],\n  \"de_ai_title\": \"Reichensteuer: Neue Regeln für Vermögen über 50 Millionen Dollar\",\n  \"de_summary\": \"Dieses Gesetz führt eine jährliche Steuer auf das Nettovermögen der reichsten Personen ein, um die Staatseinnahmen zu erhöhen. Die Änderungen gelten nur für Vermögen über 50 Millionen Dollar, sodass die überwiegende Mehrheit der Bürger nicht betroffen ist.\",\n  \"de_key_points\": [\n    \"Einführung einer jährlichen Steuer von 2 % auf Vermögen zwischen 50 Millionen und 1 Milliarde Dollar.\",\n    \"Eine Steuer von 3 % auf Vermögen über 1 Milliarde Dollar, die auf 6 % steigen kann, falls eine allgemeine Krankenversicherung eingeführt wird.\",\n    \"Verpflichtende Steuerprüfungen für mindestens 30 % der von dieser Steuer betroffenen Personen.\",\n    \"Bereitstellung von 100 Milliarden Dollar zur Stärkung und Modernisierung der Steuerbehörde (IRS).\"\n  ],\n  \"fr_ai_title\": \"Impôt sur les ultra-millionnaires : nouvelles règles pour les fortunes de plus de 50 millions $\",\n  \"fr_summary\": \"Ce projet de loi instaure une taxe annuelle sur la fortune nette des individus les plus riches afin d'augmenter les recettes publiques. Les changements ne concernent que les patrimoines supérieurs à 50 millions de dollars.\",\n  \"fr_key_points\": [\n    \"Création d'une taxe annuelle de 2 % sur la fortune comprise entre 50 millions et 1 milliard de dollars.\",\n    \"Une taxe de 3 % au-delà d'un milliard de dollars, pouvant passer à 6 % en cas d'adoption d'une couverture santé universelle.\",\n    \"Audits fiscaux obligatoires pour au moins 30 % des contribuables assujettis à cet impôt.\",\n    \"Allocation de 100 milliards de dollars pour renforcer et moderniser les services fiscaux (IRS).\"\n  ],\n  \"es_ai_title\": \"Impuesto a los Ultra-Millonarios: Nuevas reglas para fortunas superiores a 50 millones $\",\n  \"es_summary\": \"Esta ley establece un impuesto anual sobre el patrimonio neto de las personas más ricas para aumentar los ingresos federales. Los cambios solo se aplican a activos de más de 50 millones de dólares.\",\n  \"es_key_points\": [\n    \"Un impuesto anual del 2% sobre el patrimonio neto entre 50 y 1.000 millones de dólares.\",\n    \"Un impuesto del 3% sobre fortunas superiores a 1.000 millones, que subiría al 6% si se aprueba la salud universal.\",\n    \"Auditorías obligatorias del IRS para al menos el 30% de los contribuyentes sujetos a este impuesto.\",\n    \"Asignación de 100.000 millones de dólares para fortalecer y modernizar la agencia tributaria (IRS).\"\n  ],\n  \"it_ai_title\": \"Tassa per gli ultra-milionari: nuove regole per i patrimoni sopra i 50 milioni $\",\n  \"it_summary\": \"Questa legge introduce un'imposta annuale sul patrimonio netto dei cittadini più ricchi per aumentare le entrate dello Stato. Le modifiche riguardano solo chi possiede oltre 50 milioni di dollari.\",\n  \"it_key_points\": [\n    \"Un'imposta annuale del 2% sui patrimoni netti compresi tra 50 milioni e 1 miliardo di dollari.\",\n    \"Un'imposta del 3% sopra il miliardo di dollari, che può salire al 6% se viene approvata la sanità universale.\",\n    \"Controlli fiscali obbligatori per almeno il 30% dei contribuenti soggetti a questa tassa.\",\n    \"Stanziamento di 100 miliardi di dollari per potenziare e modernizzare l'agenzia delle entrate (IRS).\"\n  ],\n  \"nl_ai_title\": \"Belasting voor Ultra-Miljonairs: Nieuwe regels voor vermogens boven 50 miljoen dollar\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een jaarlijkse belasting in op het nettovermogen van de allerrijksten om de overheidsinkomsten te verhogen. De regels gelden alleen voor vermogens boven de 50 miljoen dollar.\",\n  \"nl_key_points\": [\n    \"Een jaarlijkse belasting van 2% op vermogens tussen 50 miljoen en 1 miljard dollar.\",\n    \"Een belasting van 3% boven 1 miljard dollar, die stijgt naar 6% als er een universele zorgverzekering komt.\",\n    \"Verplichte belastingcontroles voor minstens 30% van de personen die onder deze belasting vallen.\",\n    \"100 miljard dollar extra budget voor de belastingdienst (IRS) voor modernisering en handhaving.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre Ultra-Milionários: Novas regras para fortunas acima de 50 milhões $\",\n  \"pt_summary\": \"Esta proposta de lei cria um imposto anual sobre a riqueza líquida dos indivíduos mais ricos para aumentar as receitas federais. As mudanças aplicam-se apenas a ativos acima de 50 milhões de dólares.\",\n  \"pt_key_points\": [\n    \"Um imposto anual de 2% sobre a riqueza líquida entre 50 milhões e 1 mil milhão de dólares.\",\n    \"Um imposto de 3% sobre fortunas acima de 1 mil milhão, podendo subir para 6% se for aprovado um sistema de saúde universal.\",\n    \"Auditorias obrigatórias para pelo menos 30% dos contribuintes sujeitos a este imposto.\",\n    \"Alocação de 100 mil milhões de dólares para fortalecer e modernizar a autoridade tributária (IRS).\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\", \"Health\"]\n}"
    }
  ]
}