SEE-1 - Taxation - Section 4.1

Compute individual income tax liability using progressive tax brackets, tax tables, and tax rate schedules, including net investment income tax.

Compute individual federal income tax by applying the progressive tax brackets and rate schedules to taxable income, using qualified dividend and long-term capital gain rates where applicable. Identify taxpayers subject to the 3.8% net investment income tax (NIIT) when modified AGI exceeds the applicable threshold, and include it in total tax liability.

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