Rangel also has proposed making executives at private- equity firms and other partnerships pay ordinary income-tax rates instead of capital-gains rates on the incentive fees they charge their investors, known as ``carried interest.'' The top ordinary income-tax rate is currently 35 percent; Obama has proposed increasing that to 39.6 percent, and Rangel has proposed imposing an additional surcharge as high as 4 percent for those who make over $200,000.
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