Research ReportCRS In FocusVersion 6
IF11820
The 3.8% Net Investment Income Tax: Overview, Data, and Policy Options
Published Jun 30, 2023Updated Jun 21, 2025
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.