; and (B) by inserting after subsection (b) the following new subsection: (c) Additional tier 1 tax (1) In general In addition to the taxes imposed by the preceding subsections, there is hereby imposed on the income of each employee a tax equal to 2 percent of additional compensation (as defined in paragraph (2)) received by such employee during any calendar year beginning after December 31, 2018, for services rendered by such employee. (2) Additional compensation For purposes of paragraph (1), the term additional compensation has the same meaning given the term compensation under section 3231(e) (determined without regard to paragraph (2) 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. . (2) Railroad employee representatives Section 3211 of the Internal Revenue Code of 1986 is amended— (A) by redesignating subsection (c) as subsection (d)