(a)In generalExcept as provided in subsection (e)—(1)Application to individualsIn the case of an individual, there is hereby imposed (in addition to any other tax imposed by this subtitle) for each taxable year a tax equal to 3.8 percent of the lesser of—(A)net investment income for such taxable year, or(B)the excess (if any) of—(i)the modified adjusted gross income for such taxable year, over(ii)the threshold amount.