Other provisions that may affect the amount of personal income tax paid by a given individual but are not the personal income tax rate--such as rules affecting what income counts as taxable or affecting deductions, credits, and other tax attributes relevant to individuals–do not affect the resolution of the Contract. However, added or raised surtaxes on adjusted gross income or taxable income for incomes greater than or equal to the threshold established is encompassed in the Payout Criterion. Changes in taxes on specific forms of personal income that are not taxable income or adjusted gross income--such as dividends, long-term capital gains, etc.--are not relevant for the Payout Criterion. Letting temporary tax cuts expire are not considered within the Payout Criterion.