For individuals with taxable income of $400,000 per year or less ($450,000 for a married couple on a joint tax return, both thresholds to be indexed for inflation after 2013),[1] the tax rates for income, capital gains, and dividends remained at their 2012 levels, instead of reverting to the higher rates from the expiration of the Bush tax cuts.[2][3]

For individuals with taxable income over the $400,000/$450,000 thresholds:

-The top marginal tax rate on income of 39.6%, provided for under the expiration of the 2001 portion of the Bush tax cuts, was retained. This was an increase from the 2003–2012 rate of 35%.[2]

- The top marginal tax rate on long-term capital gains of 20%, provided for under the expiration of the 2003 portion of the Bush tax cuts, was retained. This was an increase from the 2003–2012 rate of 15%.[3]

- The top marginal tax rate on dividends, which would have increased to the ordinary income rate of 39.6% due to the expiration of the 2003 portion of the Bush tax cuts, was set to the capital-gains rate of 20%. This was an increase from the 2003–2012 rate of 15%.[3]

A phase-out of tax deductions and credits for incomes over $250,000 for individuals and $300,000 for couples was reinstated. Limits on deductions had existed before the Bush tax cuts, and had disappeared in 2010.[2]

http://en.wikipedia.org/wiki/American_Taxpayer_Relief_Act_of_2012

Surtax on unearned income. The Affordable Care Act will add a 3.8% surtax on net investment income over the modified adjusted gross income (MAGI) threshold of $200,000 for single filers and $250,000 for married filers. Net investment income includes interest, dividends, royalties, rental income, gross income from a trade or business involving passive activities, and net gain from disposition of property (other than property held in a trade or business). With the new surtax, long-term capital gains and qualified dividends are taxed at a top rate of 23.8%, while non-qualified dividends, interest and rental income are taxed at a top ordinary rate of 43.4%. This does not include the "stealth tax," related to the phase-out of personal exemptions and itemized deductions for high earners, or the marginal rate "marriage penalty" that's set to come back for tax years beginning after December 31, 2012.

http://www.schwab.com/public/schwab/resource_center/expert_insight/personal_finance/tax/healthcare_taxes.html