Assuring Medicare’s Promise Act of 2025
Sponsored By: Representative Doggett, Lloyd [D-TX-37]
Introduced
Summary
Send the Net Investment Income Tax (NIIT) to Medicare's Hospital Insurance Trust Fund. This bill would also broaden how the NIIT applies to very high earners, trusts, and estates and phase in higher NIIT liability for those taxpayers.
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 1 costs, 1 mixed.
NIIT money to Medicare trust fund
The government would send Net Investment Income Tax (NIIT) receipts to the Medicare Hospital Insurance trust fund. This could strengthen Medicare’s finances and help protect hospital coverage for seniors. It would not change who qualifies for Medicare. The change would apply to taxes for tax years starting after December 31, 2025.
Higher NIIT for high earners and trusts
If enacted, some high earners would owe more Net Investment Income Tax (NIIT). For MAGI over $400,000 (single), $500,000 (joint), or $250,000 (married filing separately), the tax would use the greater of “specified net income” or net investment income. The extra tax would phase in as income rises and be fully in by $500,000 single, $600,000 joint, or $300,000 separate. Specified net income would count some foreign income and ignore net operating losses, but still exclude self‑employment income and wages already taxed for Medicare. Trusts and estates would use the same greater‑of rule, starting for tax years after December 31, 2025.
New NIIT rules for foreign income
Treasury would issue rules on how certain previously taxed foreign income and related distributions count for NIIT. The guidance would cover years through December 31, 2025 and years after that. For some investors, this could change when or how much NIIT is due on those payouts.
Sponsors & CoSponsors
Sponsor
Doggett, Lloyd [D-TX-37]
TX • D
Cosponsors
Adams
NC • D
Sponsored 1/22/2025
Barragan
CA • D
Sponsored 1/22/2025
Rep. Boyle, Brendan F. [D-PA-2]
PA • D
Sponsored 1/22/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 1/22/2025
Carson
IN • D
Sponsored 1/22/2025
Rep. Casar, Greg [D-TX-35]
TX • D
Sponsored 1/22/2025
Castro (TX)
TX • D
Sponsored 1/22/2025
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 1/22/2025
Cohen
TN • D
Sponsored 1/22/2025
Davis (IL)
IL • D
Sponsored 1/22/2025
Rep. DeGette, Diana [D-CO-1]
CO • D
Sponsored 1/22/2025
Rep. DeLauro, Rosa L. [D-CT-3]
CT • D
Sponsored 1/22/2025
Rep. Deluzio, Christopher R. [D-PA-17]
PA • D
Sponsored 1/22/2025
Rep. Dingell, Debbie [D-MI-6]
MI • D
Sponsored 1/22/2025
Escobar
TX • D
Sponsored 1/22/2025
Espaillat
NY • D
Sponsored 1/22/2025
Rep. Fields, Cleo [D-LA-6]
LA • D
Sponsored 1/22/2025
Rep. Frost, Maxwell [D-FL-10]
FL • D
Sponsored 1/22/2025
Rep. Garamendi, John [D-CA-8]
CA • D
Sponsored 1/22/2025
Rep. Goldman, Daniel S. [D-NY-10]
NY • D
Sponsored 1/22/2025
Grijalva
AZ • D
Sponsored 1/22/2025
Rep. Huffman, Jared [D-CA-2]
CA • D
Sponsored 1/22/2025
Rep. Jayapal, Pramila [D-WA-7]
WA • D
Sponsored 1/22/2025
Johnson (GA)
GA • D
Sponsored 1/22/2025
Khanna
CA • D
Sponsored 1/22/2025
Rep. Lee, Summer L. [D-PA-12]
PA • D
Sponsored 1/22/2025
Levin
CA • D
Sponsored 1/22/2025
Rep. Moore, Gwen [D-WI-4]
WI • D
Sponsored 1/22/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 1/22/2025
Ocasio-Cortez
NY • D
Sponsored 1/22/2025
Pingree
ME • D
Sponsored 1/22/2025
Rep. Pocan, Mark [D-WI-2]
WI • D
Sponsored 1/22/2025
Rep. Ramirez, Delia C. [D-IL-3]
IL • D
Sponsored 1/22/2025
Rep. Salinas, Andrea [D-OR-6]
OR • D
Sponsored 1/22/2025
Rep. Sánchez, Linda T. [D-CA-38]
CA • D
Sponsored 1/22/2025
Schakowsky
IL • D
Sponsored 1/22/2025
Rep. Tlaib, Rashida [D-MI-12]
MI • D
Sponsored 1/22/2025
Rep. Tonko, Paul [D-NY-20]
NY • D
Sponsored 1/22/2025
Turner (TX)
TX • D
Sponsored 1/22/2025
Rep. Veasey, Marc A. [D-TX-33]
TX • D
Sponsored 1/22/2025
Rep. Velázquez, Nydia M. [D-NY-7]
NY • D
Sponsored 1/22/2025
Rep. Williams, Nikema [D-GA-5]
GA • D
Sponsored 1/22/2025
Wilson (FL)
FL • D
Sponsored 1/22/2025
Crockett
TX • D
Sponsored 1/23/2025
Rep. Hoyle, Val T. [D-OR-4]
OR • D
Sponsored 1/23/2025
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 1/23/2025
Thompson (MS)
MS • D
Sponsored 2/4/2025
Rep. DeSaulnier, Mark [D-CA-10]
CA • D
Sponsored 2/4/2025
Sewell
AL • D
Sponsored 2/10/2025
McGovern
MA • D
Sponsored 3/6/2025
Rep. Nadler, Jerrold [D-NY-12]
NY • D
Sponsored 3/6/2025
Rep. Ansari, Yassamin [D-AZ-3]
AZ • D
Sponsored 3/24/2025
Rep. Johnson, Julie [D-TX-32]
TX • D
Sponsored 3/24/2025
Rep. Lynch, Stephen F. [D-MA-8]
MA • D
Sponsored 4/10/2025
Rep. Larson, John B. [D-CT-1]
CT • D
Sponsored 8/8/2025
Stansbury
NM • D
Sponsored 9/2/2025
Grijalva
AZ • D
Sponsored 2/3/2026
Roll Call Votes
No roll call votes available for this bill.
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