On November 26, 2013, the Department of the Treasury issued final regulations for the two major taxes 1 enacted in 2010 as part of the Patient Protection and Affordable Care Act.2 The Additional Hospital Insurance Tax is levied at a rate of 0.9 percent on taxpayers (other than a corporation, estate or trust) receiving wages in excess of $250,000 on a joint return, $125,000 for a separate return and $200,000 for others;3 the Unearned Income Medicare Contribution is imposed on married couples filing a joint return or a surviving spouse who earn more than $250,000, $125,000 for those filing separately and $200,000 for other taxpayers, at a 3.8 percent rate on the lesser of the taxpayers’ net investment income or the excess (if any) over the modified adjusted gross income for the taxable year over the threshold amount.4 The two sets of regulations made rather minor changes in the proposed regulations issued on December 5, 2012.5