{
  "legislationId": "119_HR_8294",
  "lastUpdate": "2026-04-21T11:29:07.541Z",
  "history": [
    {
      "timestamp": "2026-04-21T11:29:07.541Z",
      "source_url": "https://www.congress.gov/119/bills/hr8294/BILLS-119hr8294ih.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. 8294 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8294 To amend the Internal Revenue Code of 1986 to impose a surtax on high income individuals. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 15, 2026 Mr. Beyer (for himself, Mr. Cohen, Mr. Deluzio, Ms. Norton, Ms. Tlaib, and Mr. Davis of Illinois) 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 surtax on high income individuals. 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 ``Millionaires Surtax Act''. SEC. 2. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000. ``(b) Taxpayers Not Making a Joint Return.--In the case of any taxpayer other than a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), subsection (a) shall be applied by substituting `$1,000,000' for `$2,000,000'. ``(c) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(d) Special Rules.-- ``(1) Nonresident alien.--In the case of a nonresident alien individual, only amounts taken into account in connection with the tax imposed under section 871(b) shall be taken into account under this section. ``(2) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsection (b)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(3) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(4) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Millionaires Surtax Act: New 10% Tax on High Earners\nSummary: This bill introduces an additional 10% tax on individuals with very high annual incomes. It aims to increase tax contributions from the wealthiest Americans starting in 2027.\nKey Points: A 10% surtax on income exceeding $2 million for married couples filing jointly., A $1 million threshold for individuals filing single tax returns., The tax applies to modified adjusted gross income after certain investment interest deductions., The changes will take effect for tax years beginning after December 31, 2026.\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\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-21T11:15:44.980Z",
      "source_url": "https://www.congress.gov/119/bills/hr8294/BILLS-119hr8294ih.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. 8294 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8294 To amend the Internal Revenue Code of 1986 to impose a surtax on high income individuals. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 15, 2026 Mr. Beyer (for himself, Mr. Cohen, Mr. Deluzio, Ms. Norton, Ms. Tlaib, and Mr. Davis of Illinois) 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 surtax on high income individuals. 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 ``Millionaires Surtax Act''. SEC. 2. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000. ``(b) Taxpayers Not Making a Joint Return.--In the case of any taxpayer other than a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), subsection (a) shall be applied by substituting `$1,000,000' for `$2,000,000'. ``(c) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(d) Special Rules.-- ``(1) Nonresident alien.--In the case of a nonresident alien individual, only amounts taken into account in connection with the tax imposed under section 871(b) shall be taken into account under this section. ``(2) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsection (b)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(3) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(4) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o dodatkowym podatku dla milionerów: nowa opłata dla najbogatszych\",\n  \"pl_summary\": \"Projekt wprowadza dodatkowy, 10-procentowy podatek dla osób o bardzo wysokich dochodach rocznych. Zmiana ta ma na celu zwiększenie obciążeń podatkowych najzamożniejszych obywateli od 2027 roku.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 10% dodatkowego podatku od dochodów powyżej 2 milionów dolarów dla małżeństw.\",\n    \"Próg podatkowy dla osób rozliczających się samodzielnie wynosi 1 milion dolarów.\",\n    \"Podatek dotyczy dochodu po odliczeniu wydatków na odsetki od inwestycji.\",\n    \"Nowe przepisy zaczną obowiązywać w roku podatkowym 2027.\"\n  ],\n  \"eng_ai_title\": \"Millionaires Surtax Act: New 10% Tax on High Earners\",\n  \"eng_summary\": \"This bill introduces an additional 10% tax on individuals with very high annual incomes. It aims to increase tax contributions from the wealthiest Americans starting in 2027.\",\n  \"eng_key_points\": [\n    \"A 10% surtax on income exceeding $2 million for married couples filing jointly.\",\n    \"A $1 million threshold for individuals filing single tax returns.\",\n    \"The tax applies to modified adjusted gross income after certain investment interest deductions.\",\n    \"The changes will take effect for tax years beginning after December 31, 2026.\"\n  ],\n  \"de_ai_title\": \"Millionärssteuer-Gesetz: Neue 10 % Zusatzsteuer für Spitzenverdiener\",\n  \"de_summary\": \"Dieses Gesetz führt eine zusätzliche Steuer von 10 % für Personen mit sehr hohem Jahreseinkommen ein. Ziel ist es, die Steuerbeiträge der wohlhabendsten Amerikaner ab 2027 zu erhöhen.\",\n  \"de_key_points\": [\n    \"10 % Zusatzsteuer auf Einkommen über 2 Millionen USD für verheiratete Paare.\",\n    \"Eine Grenze von 1 Million USD für Einzelsteuerzahler.\",\n    \"Die Steuer gilt für das bereinigte Bruttoeinkommen nach Abzug von Investitionszinsen.\",\n    \"Die Regelung tritt für Steuerjahre ab dem 1. Januar 2027 in Kraft.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la surtaxe des millionnaires : nouvel impôt de 10 % pour les hauts revenus\",\n  \"fr_summary\": \"Ce projet de loi instaure une taxe supplémentaire de 10 % pour les particuliers disposant de revenus annuels très élevés. Elle vise à accroître la contribution fiscale des plus riches dès 2027.\",\n  \"fr_key_points\": [\n    \"Surtaxe de 10 % sur les revenus dépassant 2 millions $ pour les couples mariés.\",\n    \"Seuil fixé à 1 million $ pour les contribuables déclarant leurs revenus individuellement.\",\n    \"L'impôt s'applique au revenu brut ajusté après déduction des intérêts d'investissement.\",\n    \"Les nouvelles règles s'appliqueront aux années fiscales commençant après le 31 décembre 2026.\"\n  ],\n  \"es_ai_title\": \"Ley de Sobretasa para Millonarios: Nuevo impuesto del 10 % a las rentas altas\",\n  \"es_summary\": \"Esta ley introduce un impuesto adicional del 10 % para personas con ingresos anuales muy elevados. El objetivo es aumentar la aportación fiscal de los ciudadanos más ricos a partir de 2027.\",\n  \"es_key_points\": [\n    \"Sobretasa del 10 % sobre ingresos que superen los 2 millones de dólares para matrimonios.\",\n    \"Límite de 1 millón de dólares para personas que declaran de forma individual.\",\n    \"El impuesto se aplica al ingreso bruto ajustado tras deducir los intereses de inversión.\",\n    \"La medida entrará en vigor para los ejercicios fiscales posteriores al 31 de diciembre de 2026.\"\n  ],\n  \"it_ai_title\": \"Legge sulla soprattassa per i milionari: nuova imposta del 10% sui redditi elevati\",\n  \"it_summary\": \"Questa legge introduce un'imposta supplementare del 10% per le persone con redditi annui molto elevati. La misura mira ad aumentare il contributo fiscale dei cittadini più ricchi a partire dal 2027.\",\n  \"it_key_points\": [\n    \"Soprattassa del 10% sui redditi superiori a 2 milioni di dollari per le coppie sposate.\",\n    \"Soglia di 1 milione di dollari per chi presenta la dichiarazione dei redditi singolarmente.\",\n    \"L'imposta si applica al reddito lordo rettificato al netto degli interessi sugli investimenti.\",\n    \"Le modifiche si applicheranno agli anni fiscali che iniziano dopo il 31 dicembre 2026.\"\n  ],\n  \"nl_ai_title\": \"Wet Extra Belasting voor Miljonairs: Nieuwe heffing van 10% op hoge inkomens\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een extra belasting van 10% in voor personen met zeer hoge jaarinkomens. De wijziging verhoogt de belastingdruk voor de rijkste burgers vanaf 2027.\",\n  \"nl_key_points\": [\n    \"Een extra belasting van 10% op inkomen boven 2 miljoen dollar voor echtparen.\",\n    \"Een grens van 1 miljoen dollar voor individuele belastingbetalers.\",\n    \"De belasting wordt berekend over het bruto-inkomen na aftrek van bepaalde beleggingsrente.\",\n    \"De regels gaan in voor belastingjaren die beginnen na 31 december 2026.\"\n  ],\n  \"pt_ai_title\": \"Lei da Sobretaxa para Milionários: Novo imposto de 10% sobre rendimentos elevados\",\n  \"pt_summary\": \"Este projeto de lei introduz um imposto adicional de 10% para indivíduos com rendimentos anuais muito elevados. A medida visa aumentar a contribuição fiscal dos cidadãos mais ricos a partir de 2027.\",\n  \"pt_key_points\": [\n    \"Sobretaxa de 10% sobre rendimentos acima de 2 milhões de dólares para casais.\",\n    \"Limite de 1 milhão de dólares para contribuintes que declaram individualmente.\",\n    \"O imposto incide sobre o rendimento bruto ajustado após a dedução de juros de investimento.\",\n    \"As alterações serão aplicadas aos anos fiscais com início após 31 de dezembro de 2026.\"\n  ],\n  \"category\": [\"Taxes\"]\n}"
    }
  ]
}