{
  "legislationId": "119_S_4083",
  "lastUpdate": "2026-03-25T12:39:15.637Z",
  "history": [
    {
      "timestamp": "2026-03-25T12:39:15.637Z",
      "source_url": "https://www.congress.gov/119/bills/s4083/BILLS-119s4083is.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4083 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4083 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Van Hollen (for himself, Mr. Kelly, Mrs. Gillibrand, Mr. Booker, Mr. Kim, Mr. Durbin, Mr. Sanders, Mr. Merkley, Mr. Coons, Mr. Blumenthal, Mr. Schatz, Ms. Baldwin, Ms. Hirono, Mr. Heinrich, Mr. King, Mr. Markey, Mr. Welch, Mr. Schiff, and Ms. Blunt Rochester) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących Amerykanów\",\n  \"pl_summary\": \"Ustawa wprowadza limit opodatkowania dla osób o niskich i średnich dochodach oraz dodatkowe opłaty dla najbogatszych obywateli. Zmiany mają na celu ochronę dochodów potrzebnych na podstawowe koszty życia poprzez wprowadzenie specjalnej kwoty wolnej od wysokiego podatku.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie maksymalnej stawki podatku 25,5% dla osób o dochodach poniżej określonego progu.\",\n    \"Ustanowienie kwoty wolnej od podatku opartej na kosztach utrzymania, wynoszącej około 46 000 USD dla osób samotnych.\",\n    \"Nowe dopłaty do podatku dla osób zarabiających powyżej 1 miliona USD rocznie (od 5% do 12%).\",\n    \"Automatyczna aktualizacja progów podatkowych i kwot wolnych o wskaźnik inflacji każdego roku.\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act\",\n  \"eng_summary\": \"This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a tax-free cost-of-living buffer.\",\n  \"eng_key_points\": [\n    \"Caps the effective tax rate at 25.5% for individuals with modest incomes.\",\n    \"Creates a cost-of-living exemption starting at approximately $46,000 for individuals and $92,000 for couples.\",\n    \"Adds a new surcharge of 5% to 12% on annual income exceeding $1 million.\",\n    \"Adjusts tax thresholds and exemptions annually to keep up with inflation.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Steuersenkung für arbeitende Amerikaner\",\n  \"de_summary\": \"Dieses Gesetz begrenzt die Einkommensteuer für Haushalte mit niedrigem und mittlerem Einkommen und führt einen Zuschlag für Spitzenverdiener ein. Es schützt das für die Lebenshaltungskosten notwendige Einkommen durch einen steuerfreien Grundbetrag.\",\n  \"de_key_points\": [\n    \"Begrenzung des Steuersatzes auf maximal 25,5 % für qualifizierte Gering- und Mittelverdiener.\",\n    \"Einführung eines Lebenshaltungskosten-Freibetrags von ca. 46.000 USD für Einzelpersonen.\",\n    \"Zusätzliche Steuer von 5 % bis 12 % für Jahreseinkommen über 1 Million USD.\",\n    \"Jährliche Anpassung der Steuerfreibeträge und Grenzwerte an die Inflationsrate.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les Américains qui travaillent\",\n  \"fr_summary\": \"Ce projet de loi plafonne l'impôt sur le revenu pour les ménages modestes et moyens tout en imposant une surtaxe aux hauts revenus. Il vise à protéger les revenus nécessaires aux dépenses de base grâce à une exemption liée au coût de la vie.\",\n  \"fr_key_points\": [\n    \"Plafonnement du taux d'imposition à 25,5 % pour les personnes aux revenus modestes.\",\n    \"Création d'une exemption pour frais de subsistance d'environ 46 000 $ pour un célibataire.\",\n    \"Nouvelle surtaxe de 5 % à 12 % sur les revenus annuels dépassant 1 million de dollars.\",\n    \"Ajustement annuel des seuils fiscaux et des exemptions en fonction de l'inflation.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para los Estadounidenses Trabajadores\",\n  \"es_summary\": \"Esta ley limita el impuesto sobre la renta para hogares de ingresos bajos y medios e introduce un recargo para las rentas más altas. Busca proteger el dinero necesario para gastos básicos mediante una exención por costo de vida.\",\n  \"es_key_points\": [\n    \"Tope del 25,5 % en la tasa impositiva para personas con ingresos moderados.\",\n    \"Exención por costo de vida de aproximadamente 46.000 $ para solteros y 92.000 $ para parejas.\",\n    \"Nuevo recargo de entre el 5 % y el 12 % para quienes ganen más de 1 millón de dólares al año.\",\n    \"Ajuste automático de los umbrales y exenciones según la inflación anual.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori americani\",\n  \"it_summary\": \"Questa legge limita l'imposta sul reddito per le famiglie a basso e medio reddito e introduce una sovrattassa per i più ricchi. L'obiettivo è proteggere il reddito necessario per le spese di sussistenza tramite un'esenzione legata al costo della vita.\",\n  \"it_key_points\": [\n    \"Tetto massimo dell'aliquota fiscale al 25,5% per i redditi medio-bassi.\",\n    \"Esenzione per il costo della vita a partire da circa 46.000 $ per i singoli.\",\n    \"Nuova sovrattassa dal 5% al 12% sui redditi annui superiori a 1 milione di dollari.\",\n    \"Adeguamento annuale delle soglie e delle esenzioni in base all'inflazione.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkende Amerikanen\",\n  \"nl_summary\": \"Deze wet beperkt de inkomstenbelasting voor lage- en middeninkomens en voert een extra heffing in voor grootverdieners. Het doel is om inkomen voor basisbehoeften te beschermen via een vrijstelling voor levensonderhoud.\",\n  \"nl_key_points\": [\n    \"Maximale belastingdruk van 25,5% voor gekwalificeerde lagere en middeninkomens.\",\n    \"Vrijstelling voor kosten van levensonderhoud van circa $46.000 voor alleenstaanden.\",\n    \"Nieuwe toeslag van 5% tot 12% op inkomens boven de 1 miljoen dollar per jaar.\",\n    \"Jaarlijkse inflatiecorrectie voor alle belastingvrije bedragen en drempels.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Americanos Trabalhadores\",\n  \"pt_summary\": \"Esta lei limita o imposto sobre o rendimento para famílias de baixos e médios rendimentos e cria uma sobretaxa para os mais ricos. O objetivo é proteger o rendimento necessário para despesas básicas através de uma isenção de custo de vida.\",\n  \"pt_key_points\": [\n    \"Limite da taxa de imposto em 25,5% para indivíduos com rendimentos moderados.\",\n    \"Isenção de custo de vida de cerca de 46.000 $ para solteiros e 92.000 $ para casais.\",\n    \"Nova sobretaxa de 5% a 12% para rendimentos anuais superiores a 1 milhão de dólares.\",\n    \"Ajuste anual dos valores de isenção e limites com base na inflação.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących Amerykanów\",\n  \"pl_summary\": \"Ustawa wprowadza limit opodatkowania dla osób o niskich i średnich dochodach oraz dodatkowe opłaty dla najbogatszych obywateli. Zmiany mają na celu ochronę dochodów potrzebnych na podstawowe koszty życia poprzez wprowadzenie specjalnego zwolnienia z tytułu kosztów utrzymania.\",\n  \"pl_key_points\": [\n    \"Ograniczenie podatku do 25,5% od nadwyżki dochodów ponad kwotę zwolnienia z tytułu kosztów utrzymania dla kwalifikujących się osób.\",\n    \"Ustanowienie zwolnienia z tytułu kosztów utrzymania opartego na kwocie bazowej 46 000 USD dla osób samotnych i 92 000 USD dla małżeństw.\",\n    \"Nowe dopłaty do podatku dla osób zarabiających powyżej 1 miliona USD rocznie (od 5% do 12%).\",\n    \"Automatyczna aktualizacja progów podatkowych i kwot zwolnień o wskaźnik inflacji (CPI-U).\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act\",\n  \"eng_summary\": \"This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a cost-of-living exemption.\",\n  \"eng_key_points\": [\n    \"Caps the tax at 25.5% of income exceeding the cost-of-living exemption for qualified individuals.\",\n    \"Creates a cost-of-living exemption based on $46,000 for individuals and $92,000 for joint returns.\",\n    \"Adds a new surcharge of 5% to 12% on modified adjusted gross income exceeding $1 million.\",\n    \"Adjusts tax thresholds and exemptions annually based on the CPI-U inflation index.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Steuersenkung für arbeitende Amerikaner\",\n  \"de_summary\": \"Dieses Gesetz begrenzt die Einkommensteuer für Haushalte mit niedrigem und mittlerem Einkommen und führt einen Zuschlag für Spitzenverdiener ein. Es schützt das für die Lebenshaltungskosten notwendige Einkommen durch einen Lebenshaltungskosten-Freibetrag.\",\n  \"de_key_points\": [\n    \"Begrenzung der Steuer auf 25,5 % des Einkommens, das den Lebenshaltungskosten-Freibetrag für qualifizierte Personen übersteigt.\",\n    \"Einführung eines Lebenshaltungskosten-Freibetrags basierend auf 46.000 USD für Einzelpersonen und 92.000 USD für Ehepaare.\",\n    \"Zusätzliche Steuer von 5 % bis 12 % für modifizierte bereinigte Bruttoeinkommen über 1 Million USD.\",\n    \"Jährliche Anpassung der Steuerfreibeträge und Grenzwerte an den CPI-U-Inflationsindex.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les Américains qui travaillent\",\n  \"fr_summary\": \"Ce projet de loi plafonne l'impôt sur le revenu pour les ménages modestes et moyens tout en imposant une surtaxe aux hauts revenus. Il vise à protéger les revenus nécessaires aux dépenses de base grâce à une exemption liée au coût de la vie.\",\n  \"fr_key_points\": [\n    \"Plafonnement de l'impôt à 25,5 % des revenus dépassant l'exemption liée au coût de la vie pour les personnes admissibles.\",\n    \"Création d'une exemption pour frais de subsistance basée sur 46 000 $ pour les célibataires et 92 000 $ pour les déclarations conjointes.\",\n    \"Nouvelle surtaxe de 5 % à 12 % sur le revenu brut ajusté modifié dépassant 1 million de dollars.\",\n    \"Ajustement annuel des seuils fiscaux et des exemptions en fonction de l'indice d'inflation CPI-U.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para los Estadounidenses Trabajadores\",\n  \"es_summary\": \"Esta ley limita el impuesto sobre la renta para hogares de ingresos bajos y medios e introduce un recargo para las rentas más altas. Busca proteger el dinero necesario para gastos básicos mediante una exención por costo de vida.\",\n  \"es_key_points\": [\n    \"Límite del impuesto al 25,5 % de los ingresos que excedan la exención por costo de vida para personas calificadas.\",\n    \"Creación de una exención por costo de vida basada en 46.000 $ para individuos y 92.000 $ para declaraciones conjuntas.\",\n    \"Nuevo recargo de entre el 5 % y el 12 % sobre el ingreso bruto ajustado modificado que supere el millón de dólares.\",\n    \"Ajuste anual de los umbrales y exenciones según el índice de inflación CPI-U.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori americani\",\n  \"it_summary\": \"Questa legge limita l'imposta sul reddito per le famiglie a basso e medio reddito e introduce una sovrattassa per i più ricchi. L'obiettivo è proteggere il reddito necessario per le spese di sussistenza tramite un'esenzione legata al costo della vita.\",\n  \"it_key_points\": [\n    \"Tetto dell'imposta al 25,5% del reddito che supera l'esenzione per il costo della vita per gli individui qualificati.\",\n    \"Creazione di un'esenzione per il costo della vita basata su 46.000 $ per i singoli e 92.000 $ per le dichiarazioni congiunte.\",\n    \"Nuova sovrattassa dal 5% al 12% sul reddito lordo rettificato modificato superiore a 1 milione di dollari.\",\n    \"Adeguamento annuale delle soglie e delle esenzioni in base all'indice di inflazione CPI-U.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkende Amerikanen\",\n  \"nl_summary\": \"Deze wet beperkt de inkomstenbelasting voor lage- en middeninkomens en voert een extra heffing in voor grootverdieners. Het doel is om inkomen voor basisbehoeften te beschermen via een vrijstelling voor levensonderhoud.\",\n  \"nl_key_points\": [\n    \"Beperking van de belasting tot 25,5% van het inkomen dat de vrijstelling voor levensonderhoud voor gekwalificeerde personen overschrijdt.\",\n    \"Vrijstelling voor kosten van levensonderhoud op basis van $46.000 voor alleenstaanden en $92.000 voor gezamenlijke aangiften.\",\n    \"Nieuwe toeslag van 5% tot 12% op het gewijzigde aangepaste bruto-inkomen boven 1 miljoen dollar.\",\n    \"Jaarlijkse aanpassing van drempels en vrijstellingen op basis van de CPI-U inflatie-index.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Americanos Trabalhadores\",\n  \"pt_summary\": \"Esta lei limita o imposto sobre o rendimento para famílias de baixos e médios rendimentos e cria uma sobretaxa para os mais ricos. O objetivo é proteger o rendimento necessário para despesas básicas através de uma isenção de custo de vida.\",\n  \"pt_key_points\": [\n    \"Limite do imposto a 25,5% do rendimento que excede a isenção de custo de vida para indivíduos qualificados.\",\n    \"Criação de uma isenção de custo de vida baseada em 46.000 $ para indivíduos e 92.000 $ para declarações conjuntas.\",\n    \"Nova sobretaxa de 5% a 12% sobre o rendimento bruto ajustado modificado superior a 1 milhão de dólares.\",\n    \"Ajuste anual dos limites e isenções com base no índice de inflação CPI-U.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-25T12:31:37.470Z",
      "source_url": "https://www.congress.gov/119/bills/s4083/BILLS-119s4083is.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] [S. 4083 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4083 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Van Hollen (for himself, Mr. Kelly, Mrs. Gillibrand, Mr. Booker, Mr. Kim, Mr. Durbin, Mr. Sanders, Mr. Merkley, Mr. Coons, Mr. Blumenthal, Mr. Schatz, Ms. Baldwin, Ms. Hirono, Mr. Heinrich, Mr. King, Mr. Markey, Mr. Welch, Mr. Schiff, and Ms. Blunt Rochester) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Working Americans' Tax Cut Act\nSummary: This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a tax-free cost-of-living buffer.\nKey Points: Caps the effective tax rate at 25.5% for individuals with modest incomes., Creates a cost-of-living exemption starting at approximately $46,000 for individuals and $92,000 for couples., Adds a new surcharge of 5% to 12% on annual income exceeding $1 million., Adjusts tax thresholds and exemptions annually to keep up with inflation.\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": "2026-03-25T12:19:55.636Z",
      "source_url": "https://www.congress.gov/119/bills/s4083/BILLS-119s4083is.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] [S. 4083 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4083 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Van Hollen (for himself, Mr. Kelly, Mrs. Gillibrand, Mr. Booker, Mr. Kim, Mr. Durbin, Mr. Sanders, Mr. Merkley, Mr. Coons, Mr. Blumenthal, Mr. Schatz, Ms. Baldwin, Ms. Hirono, Mr. Heinrich, Mr. King, Mr. Markey, Mr. Welch, Mr. Schiff, and Ms. Blunt Rochester) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących Amerykanów\",\n  \"pl_summary\": \"Ustawa wprowadza limit opodatkowania dla osób o niskich i średnich dochodach oraz dodatkowe opłaty dla najbogatszych obywateli. Zmiany mają na celu ochronę dochodów potrzebnych na podstawowe koszty życia poprzez wprowadzenie specjalnej kwoty wolnej od wysokiego podatku.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie maksymalnej stawki podatku 25,5% dla osób o dochodach poniżej określonego progu.\",\n    \"Ustanowienie kwoty wolnej od podatku opartej na kosztach utrzymania, wynoszącej około 46 000 USD dla osób samotnych.\",\n    \"Nowe dopłaty do podatku dla osób zarabiających powyżej 1 miliona USD rocznie (od 5% do 12%).\",\n    \"Automatyczna aktualizacja progów podatkowych i kwot wolnych o wskaźnik inflacji każdego roku.\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act\",\n  \"eng_summary\": \"This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a tax-free cost-of-living buffer.\",\n  \"eng_key_points\": [\n    \"Caps the effective tax rate at 25.5% for individuals with modest incomes.\",\n    \"Creates a cost-of-living exemption starting at approximately $46,000 for individuals and $92,000 for couples.\",\n    \"Adds a new surcharge of 5% to 12% on annual income exceeding $1 million.\",\n    \"Adjusts tax thresholds and exemptions annually to keep up with inflation.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Steuersenkung für arbeitende Amerikaner\",\n  \"de_summary\": \"Dieses Gesetz begrenzt die Einkommensteuer für Haushalte mit niedrigem und mittlerem Einkommen und führt einen Zuschlag für Spitzenverdiener ein. Es schützt das für die Lebenshaltungskosten notwendige Einkommen durch einen steuerfreien Grundbetrag.\",\n  \"de_key_points\": [\n    \"Begrenzung des Steuersatzes auf maximal 25,5 % für qualifizierte Gering- und Mittelverdiener.\",\n    \"Einführung eines Lebenshaltungskosten-Freibetrags von ca. 46.000 USD für Einzelpersonen.\",\n    \"Zusätzliche Steuer von 5 % bis 12 % für Jahreseinkommen über 1 Million USD.\",\n    \"Jährliche Anpassung der Steuerfreibeträge und Grenzwerte an die Inflationsrate.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les Américains qui travaillent\",\n  \"fr_summary\": \"Ce projet de loi plafonne l'impôt sur le revenu pour les ménages modestes et moyens tout en imposant une surtaxe aux hauts revenus. Il vise à protéger les revenus nécessaires aux dépenses de base grâce à une exemption liée au coût de la vie.\",\n  \"fr_key_points\": [\n    \"Plafonnement du taux d'imposition à 25,5 % pour les personnes aux revenus modestes.\",\n    \"Création d'une exemption pour frais de subsistance d'environ 46 000 $ pour un célibataire.\",\n    \"Nouvelle surtaxe de 5 % à 12 % sur les revenus annuels dépassant 1 million de dollars.\",\n    \"Ajustement annuel des seuils fiscaux et des exemptions en fonction de l'inflation.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para los Estadounidenses Trabajadores\",\n  \"es_summary\": \"Esta ley limita el impuesto sobre la renta para hogares de ingresos bajos y medios e introduce un recargo para las rentas más altas. Busca proteger el dinero necesario para gastos básicos mediante una exención por costo de vida.\",\n  \"es_key_points\": [\n    \"Tope del 25,5 % en la tasa impositiva para personas con ingresos moderados.\",\n    \"Exención por costo de vida de aproximadamente 46.000 $ para solteros y 92.000 $ para parejas.\",\n    \"Nuevo recargo de entre el 5 % y el 12 % para quienes ganen más de 1 millón de dólares al año.\",\n    \"Ajuste automático de los umbrales y exenciones según la inflación anual.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori americani\",\n  \"it_summary\": \"Questa legge limita l'imposta sul reddito per le famiglie a basso e medio reddito e introduce una sovrattassa per i più ricchi. L'obiettivo è proteggere il reddito necessario per le spese di sussistenza tramite un'esenzione legata al costo della vita.\",\n  \"it_key_points\": [\n    \"Tetto massimo dell'aliquota fiscale al 25,5% per i redditi medio-bassi.\",\n    \"Esenzione per il costo della vita a partire da circa 46.000 $ per i singoli.\",\n    \"Nuova sovrattassa dal 5% al 12% sui redditi annui superiori a 1 milione di dollari.\",\n    \"Adeguamento annuale delle soglie e delle esenzioni in base all'inflazione.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkende Amerikanen\",\n  \"nl_summary\": \"Deze wet beperkt de inkomstenbelasting voor lage- en middeninkomens en voert een extra heffing in voor grootverdieners. Het doel is om inkomen voor basisbehoeften te beschermen via een vrijstelling voor levensonderhoud.\",\n  \"nl_key_points\": [\n    \"Maximale belastingdruk van 25,5% voor gekwalificeerde lagere en middeninkomens.\",\n    \"Vrijstelling voor kosten van levensonderhoud van circa $46.000 voor alleenstaanden.\",\n    \"Nieuwe toeslag van 5% tot 12% op inkomens boven de 1 miljoen dollar per jaar.\",\n    \"Jaarlijkse inflatiecorrectie voor alle belastingvrije bedragen en drempels.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Americanos Trabalhadores\",\n  \"pt_summary\": \"Esta lei limita o imposto sobre o rendimento para famílias de baixos e médios rendimentos e cria uma sobretaxa para os mais ricos. O objetivo é proteger o rendimento necessário para despesas básicas através de uma isenção de custo de vida.\",\n  \"pt_key_points\": [\n    \"Limite da taxa de imposto em 25,5% para indivíduos com rendimentos moderados.\",\n    \"Isenção de custo de vida de cerca de 46.000 $ para solteiros e 92.000 $ para casais.\",\n    \"Nova sobretaxa de 5% a 12% para rendimentos anuais superiores a 1 milhão de dólares.\",\n    \"Ajuste anual dos valores de isenção e limites com base na inflação.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-03-24T12:30:45.636Z",
      "source_url": "https://www.congress.gov/119/bills/s4083/BILLS-119s4083is.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] [S. 4083 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4083 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Van Hollen (for himself, Mr. Kelly, Mrs. Gillibrand, Mr. Booker, Mr. Kim, Mr. Durbin, Mr. Sanders, Mr. Merkley, Mr. Coons, Mr. Blumenthal, Mr. Schatz, Ms. Baldwin, Ms. Hirono, Mr. Heinrich, Mr. King, Mr. Markey, Mr. Welch, Mr. Schiff, and Ms. Blunt Rochester) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Working Americans' Tax Cut Act\nSummary: This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a tax-free cost-of-living buffer.\nKey Points: Caps the effective tax rate at 25.5% for individuals with modest incomes., Creates a cost-of-living exemption starting at approximately $46,000 for individuals and $92,000 for couples., Adds a new surcharge of 5% to 12% on annual income exceeding $1 million., Adjusts tax thresholds and exemptions annually to keep up with inflation.\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": "2026-03-24T12:21:24.630Z",
      "source_url": "https://www.congress.gov/119/bills/s4083/BILLS-119s4083is.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] [S. 4083 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4083 To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Van Hollen (for himself, Mr. Kelly, Mrs. Gillibrand, Mr. Booker, Mr. Kim, Mr. Durbin, Mr. Sanders, Mr. Merkley, Mr. Coons, Mr. Blumenthal, Mr. Schatz, Ms. Baldwin, Ms. Hirono, Mr. Heinrich, Mr. King, Mr. Markey, Mr. Welch, Mr. Schiff, and Ms. Blunt Rochester) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Americans' Tax Cut Act''. SEC. 2. ALTERNATIVE MAXIMUM TAX FOR LOW-INCOME INDIVIDUALS. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 1 the following new section: ``SEC. 1A. ALTERNATIVE MAXIMUM TAX FOR LOW- AND MIDDLE-INCOME INDIVIDUALS. ``(a) In General.--In the case of a qualified individual, the tax imposed under section 1 for any taxable year shall not exceed 25.5 percent of the excess of-- ``(1) the taxpayer's modified adjusted gross income for such taxable year, over ``(2) the cost-of-living exemption for such taxable year. ``(b) Qualified Individual.-- ``(1) In general.--For purposes of this section, the term `qualified individual' means, with respect to any taxable year, any individual if the taxpayer's modified adjusted gross income for such taxable year is less than 175 percent of the cost-of- living exemption for such taxable year. ``(2) Exception.--The term `qualified individual' shall not include any person described in section 63(c)(6). ``(c) Cost-of-Living Exemption.--For purposes of this section-- ``(1) In general.--The term `cost-of-living exemption' means, with respect to any taxable year-- ``(A) in the case of a taxpayer not described in subparagraph (B) or (C), 100 percent of the annualized cost-of-living wage, ``(B) in the case of a joint return, 200 percent of the annualized cost-of-living wage, and ``(C) in the case of a head of household, 140 percent of the annualized cost-of-living wage. ``(2) Annualized cost of living wage.-- ``(A) In general.--The term `annualized cost-of- living wage' means, with respect to any taxable year, an amount equal to $46,000, multiplied by the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(B) CPI-U.--For purposes of this paragraph, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income increased by-- ``(1) any amount excluded from gross income under section 911, 931, or 933, and ``(2) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.''. (b) Clerical Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 1 the following new item: ``Sec. 1A. Alternative maximum tax for low- and middle-income individuals.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 3. SURCHARGE ON HIGH INCOME INDIVIDUALS. (a) In General.--Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: ``PART VIII--SURCHARGE ON HIGH INCOME INDIVIDUALS ``Sec. 59B. Surcharge on high income individuals. ``SEC. 59B. SURCHARGE ON HIGH INCOME INDIVIDUALS. ``(a) General Rule.--In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the sum of-- ``(1) 5 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $1,000,000, but does not exceed $2,000,000, ``(2) 10 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $2,000,000, but does not exceed $5,000,000, plus ``(3) 12 percent of so much of the modified adjusted gross income of the taxpayer as exceeds $5,000,000. ``(b) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, subsection (a) shall be applied by substituting each dollar amount in such subsection with an amount equal to the product of-- ``(A) such dollar amount (as determined without regard to this subsection), multiplied by ``(B) an amount equal to the ratio of-- ``(i) the CPI-U for the calendar year preceding the calendar year in which such taxable year begins, to ``(ii) the CPI-U for the calendar year preceding the calendar year of the date of enactment of the Working Americans' Tax Cut Act. ``(2) CPI-U.--For purposes of this subsection, the term `CPI-U' means, when used with respect to a calendar year, the Consumer Price Index for all urban consumers, as published by the Bureau of Labor Statistics, for September of such year. ``(c) Taxpayers Making a Joint Return.--In the case of any taxpayer filing a joint return under section 6013, subsection (a) shall be applied (after the application of subsection (b)) by increasing each of the dollar amounts by an amount equal to 50 percent of such dollar amount. ``(d) Modified Adjusted Gross Income.--For purposes of this section, the term `modified adjusted gross income' means adjusted gross income reduced by any deduction (not taken into account in determining adjusted gross income) allowed for investment interest (as defined in section 163(d)). In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). ``(e) Special Rules.-- ``(1) Citizens and residents living abroad.--The dollar amount in effect under subsection (a) (after the application of subsections (b) and (c)) shall be decreased by the excess of-- ``(A) the amounts excluded from the taxpayer's gross income under section 911, over ``(B) the amounts of any deductions or exclusions disallowed under section 911(d)(6) with respect to the amounts described in subparagraph (A). ``(2) Charitable trusts.--Subsection (a) shall not apply to a trust all the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B). ``(3) Not treated as tax imposed by this chapter for certain purposes.--The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.''. (b) Clerical Amendment.--The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Part VIII--Surcharge on High Income Individuals''. (c) Section 15 Not To Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa o obniżce podatków dla pracujących Amerykanów\",\n  \"pl_summary\": \"Ustawa wprowadza limit opodatkowania dla osób o niskich i średnich dochodach oraz dodatkowe opłaty dla najbogatszych obywateli. Zmiany mają na celu ochronę dochodów potrzebnych na podstawowe koszty życia poprzez wprowadzenie specjalnej kwoty wolnej od wysokiego podatku.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie maksymalnej stawki podatku 25,5% dla osób o dochodach poniżej określonego progu.\",\n    \"Ustanowienie kwoty wolnej od podatku opartej na kosztach utrzymania, wynoszącej około 46 000 USD dla osób samotnych.\",\n    \"Nowe dopłaty do podatku dla osób zarabiających powyżej 1 miliona USD rocznie (od 5% do 12%).\",\n    \"Automatyczna aktualizacja progów podatkowych i kwot wolnych o wskaźnik inflacji każdego roku.\"\n  ],\n  \"eng_ai_title\": \"Working Americans' Tax Cut Act\",\n  \"eng_summary\": \"This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a tax-free cost-of-living buffer.\",\n  \"eng_key_points\": [\n    \"Caps the effective tax rate at 25.5% for individuals with modest incomes.\",\n    \"Creates a cost-of-living exemption starting at approximately $46,000 for individuals and $92,000 for couples.\",\n    \"Adds a new surcharge of 5% to 12% on annual income exceeding $1 million.\",\n    \"Adjusts tax thresholds and exemptions annually to keep up with inflation.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Steuersenkung für arbeitende Amerikaner\",\n  \"de_summary\": \"Dieses Gesetz begrenzt die Einkommensteuer für Haushalte mit niedrigem und mittlerem Einkommen und führt einen Zuschlag für Spitzenverdiener ein. Es schützt das für die Lebenshaltungskosten notwendige Einkommen durch einen steuerfreien Grundbetrag.\",\n  \"de_key_points\": [\n    \"Begrenzung des Steuersatzes auf maximal 25,5 % für qualifizierte Gering- und Mittelverdiener.\",\n    \"Einführung eines Lebenshaltungskosten-Freibetrags von ca. 46.000 USD für Einzelpersonen.\",\n    \"Zusätzliche Steuer von 5 % bis 12 % für Jahreseinkommen über 1 Million USD.\",\n    \"Jährliche Anpassung der Steuerfreibeträge und Grenzwerte an die Inflationsrate.\"\n  ],\n  \"fr_ai_title\": \"Loi sur la réduction d'impôts pour les Américains qui travaillent\",\n  \"fr_summary\": \"Ce projet de loi plafonne l'impôt sur le revenu pour les ménages modestes et moyens tout en imposant une surtaxe aux hauts revenus. Il vise à protéger les revenus nécessaires aux dépenses de base grâce à une exemption liée au coût de la vie.\",\n  \"fr_key_points\": [\n    \"Plafonnement du taux d'imposition à 25,5 % pour les personnes aux revenus modestes.\",\n    \"Création d'une exemption pour frais de subsistance d'environ 46 000 $ pour un célibataire.\",\n    \"Nouvelle surtaxe de 5 % à 12 % sur les revenus annuels dépassant 1 million de dollars.\",\n    \"Ajustement annuel des seuils fiscaux et des exemptions en fonction de l'inflation.\"\n  ],\n  \"es_ai_title\": \"Ley de Recorte de Impuestos para los Estadounidenses Trabajadores\",\n  \"es_summary\": \"Esta ley limita el impuesto sobre la renta para hogares de ingresos bajos y medios e introduce un recargo para las rentas más altas. Busca proteger el dinero necesario para gastos básicos mediante una exención por costo de vida.\",\n  \"es_key_points\": [\n    \"Tope del 25,5 % en la tasa impositiva para personas con ingresos moderados.\",\n    \"Exención por costo de vida de aproximadamente 46.000 $ para solteros y 92.000 $ para parejas.\",\n    \"Nuevo recargo de entre el 5 % y el 12 % para quienes ganen más de 1 millón de dólares al año.\",\n    \"Ajuste automático de los umbrales y exenciones según la inflación anual.\"\n  ],\n  \"it_ai_title\": \"Legge sul taglio delle tasse per i lavoratori americani\",\n  \"it_summary\": \"Questa legge limita l'imposta sul reddito per le famiglie a basso e medio reddito e introduce una sovrattassa per i più ricchi. L'obiettivo è proteggere il reddito necessario per le spese di sussistenza tramite un'esenzione legata al costo della vita.\",\n  \"it_key_points\": [\n    \"Tetto massimo dell'aliquota fiscale al 25,5% per i redditi medio-bassi.\",\n    \"Esenzione per il costo della vita a partire da circa 46.000 $ per i singoli.\",\n    \"Nuova sovrattassa dal 5% al 12% sui redditi annui superiori a 1 milione di dollari.\",\n    \"Adeguamento annuale delle soglie e delle esenzioni in base all'inflazione.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlagingswet voor werkende Amerikanen\",\n  \"nl_summary\": \"Deze wet beperkt de inkomstenbelasting voor lage- en middeninkomens en voert een extra heffing in voor grootverdieners. Het doel is om inkomen voor basisbehoeften te beschermen via een vrijstelling voor levensonderhoud.\",\n  \"nl_key_points\": [\n    \"Maximale belastingdruk van 25,5% voor gekwalificeerde lagere en middeninkomens.\",\n    \"Vrijstelling voor kosten van levensonderhoud van circa $46.000 voor alleenstaanden.\",\n    \"Nieuwe toeslag van 5% tot 12% op inkomens boven de 1 miljoen dollar per jaar.\",\n    \"Jaarlijkse inflatiecorrectie voor alle belastingvrije bedragen en drempels.\"\n  ],\n  \"pt_ai_title\": \"Lei de Corte de Impostos para Americanos Trabalhadores\",\n  \"pt_summary\": \"Esta lei limita o imposto sobre o rendimento para famílias de baixos e médios rendimentos e cria uma sobretaxa para os mais ricos. O objetivo é proteger o rendimento necessário para despesas básicas através de uma isenção de custo de vida.\",\n  \"pt_key_points\": [\n    \"Limite da taxa de imposto em 25,5% para indivíduos com rendimentos moderados.\",\n    \"Isenção de custo de vida de cerca de 46.000 $ para solteiros e 92.000 $ para casais.\",\n    \"Nova sobretaxa de 5% a 12% para rendimentos anuais superiores a 1 milhão de dólares.\",\n    \"Ajuste anual dos valores de isenção e limites com base na inflação.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    }
  ]
}