---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch2A"
level: "chapter"
label: "Chapter 2A"
heading: "Unearned Income Medicare Contribution"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch2A"
sections_count: 1
---

# Chapter 2A — Unearned Income Medicare Contribution

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes

## Sections

- [§1411. Imposition of tax](/usc/26/1411.md)