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The website blog.cpa-trs.com has the following in the site, "8 Percent Medicare Tax on Investment Income." I analyzed that the website also stated " The health care reform package the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 imposes a new 3." They also stated "8 percent Medicare contribution tax on the investment income of higher-income individuals beginning in 2013. Although this tax has a wide reach, certain steps may be taken to lessen its impact. The tax also does not apply to business entities such as corporations and limited liability c." The meta header had tax return as the first search term. This keyword was followed by accountant, cpa, and tax return preparation which isn't as important as tax return. The other words they used was tax service. dave roberts is also included but might not be seen by web engines.