[quote=AN]As you stated, most real wealthy people get their income passively, so, they won’t be affected by this. If they’re really trying to tax the wealthy people, they won’t tax it based on income, but on net worth instead. You can’t hide net worth.[/quote]
Passive income is taxed at the highest rates, as are wages, interest, taxable retirement plan distributions and net business income (among others). Additionally, I believe (I could be making this part up, but I don’t think so.) this surtax is based on AGI, not taxable income, so it would be on all income including capital gains.