This comes from The Marion Franke Team.

"Have you heard about the "Investment Tax on Home Sales?" The general details of the 2013 legislation that will possibly effect some home sellers are that the acts impose a 3.8 percent investment tax on unearned income above certain levels to help fund Medicare. Over the next month or so I will be posting the top ten things every taxpayer needs to know regarding the new law. The first one is, when you add up all of your income from every possible source, and that total is less than $200,000 ($250,000 on a joint return), you will not be subject to this tax."