Definition of "surtax" [sur•tax]

• An additional tax. (noun)
• A tax levied on corporations or individuals after net income has exceeded a certain level. (noun)
• To levy a surtax on. (verb-transitive)

American Heritage(R) Dictionary of the English Language, Fifth Edition. Copyright (c) 2011 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

• "If a surtax is seriously being considered by Congress, it makes little sense to simultaneously dismiss the proposals to limit deductions or cap benefits out of hand."
• "Even if the health care surtax is enacted, the Social Security payroll cap is lifted, and the Bush tax cuts expire in 2011, the rich would be paying 45 percent in federal income taxes."
• "Effectively, the tax rate will be 39.6% plus whatever the surtax is plus whatever state + local income taxes (plus of course medicare which is roughly 1.45%)"