The Medicare surtax is collected efficiently and automatically.
The Democrats want to pay for it with a 3.5 percent surtax on dollars earned over $1 million per year.
"extra tax," 1881, from French surtaxe, from Old French sur- "over" (see sur-) + taxe "tax" (see tax (n.)).
A tax added to an existing tax. To help finance the Vietnam War, for example, Congress imposed a surtax on the federal income tax.