This bill proposes to amend the Internal Revenue Code of 1986 by introducing inflation adjustments to the additional hospital insurance tax imposed on high-income taxpayers. Specifically, it modifies sections related to both employment taxes (Section 3101) and self-employment taxes (Section 1401). Starting with calendar and taxable years beginning after 2026, the dollar amounts that trigger the additional hospital insurance tax will be increased annually based on a cost-of-living adjustment . This adjustment will use calendar year 2025 as its base year for calculation. Any adjusted amount that is not a multiple of $1,000 will be rounded up to the next highest multiple, ensuring that the income thresholds for this tax keep pace with inflation and prevent more individuals from being affected by the tax solely due to rising incomes.