What income gets taxed under Maine's millionaire surcharge?

Income types reported by Maine's $1M+ filers · IRS data, tax year 2022

Capital gains 32%, Partnership/S-corp 31%, Wages 22%, Other 15%.
$5B
total AGI, 2022
1,970 filers
Capital gains32%
Profits from selling stocks, real estate, or other assets. Highly volatile year to year.
Partnership / S-corp income31%
Business income that passes through to the owner's personal return.
Salaries and wages22%
W-2 income. The most stable category; these filers are most likely subject to the surcharge every year.
Other15%
Dividends, interest, rental income, IRA distributions, and more.
Total AGI and number of filers, Maine's $1M+ bracket, 2017 to 2022
2017: $2.3B, 980 filers. 2018: $2.5B, 1,080. 2019: $2.7B, 1,170. 2020: $3.9B, 1,460. 2021: $6.5B, 2,160. 2022: $5.0B, 1,970.
Source: IRS Statistics of Income, Table 2, tax years 2017 to 2022 Graphic by Michael Shepherd