A surtax is a tax levied to fund a specific government program. It is typically levied in addition to other taxes. When a surtax is levied, it is usually identified separately, rather than being rolled into a general tax amount. By separately reporting the amount of a surtax, taxpayers can more easily see the amount being paid for a specific program. For example, a surtax may be used to fund an environmental cleanup, the construction of a stadium, or an arts district.