; and (2) by inserting after subsection (b) the following new subsection: (c) Additional tax for old-Age, survivors, and disability insurance (1) In general In addition to the taxes imposed by the preceding subsections, there is hereby imposed on the income of every individual a tax equal to 2 percent of additional wages (as defined in paragraph (2)) which are received with respect to employment during any calendar year beginning after December 31, 2018. (2) Additional wages For purposes of paragraph (1), the term additional wages has the same meaning given the term wages under section 3121(a) (determined without regard to paragraph (1) thereof), except that such term shall not include that amount of remuneration that is less than— (A) for calendar year 2019, $400,000, and (B) for any calendar year after 2019, the product of— (i) $400,000, and (ii) the quotient obtained by dividing— (I) the national average wage index (as defined in section 209(k)(1)) for the second preceding calendar year, by (II) the national average wage index for calendar year 2017. . (c) Employer wage surtax Section 3111 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Additional tax for old-Age, survivors, and disability insurance (1) In general In addition to the taxes imposed by subsections (a) and (b), there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 2 percent of additional wages (as defined in paragraph (2)) paid by the employer with respect to employment during any calendar year beginning after December 31, 2018. (2) Additional wages For purposes of paragraph (1), the term additional wages has the same meaning given such term under section 3101(c). . (d) Railroad Retirement Tax Act (1) Railroad employees Section 3201 of the Internal Revenue Code of 1986 is amended— (A) by redesignating subsection (c) as subsection (d)