Research ReportCRS ReportVersion 5
R41413
The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions
Published May 18, 2012Updated Oct 2, 2026
Full report
What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.