House Democrats want to raise the corporate rate to 26.5 percent as part of nearly $3 trillion in tax increases to defray the cost of their next big spending package, while boosting to top rate for individuals to 39.6 percent. The Ways and Means Committee is also planning to call for a new 3 percent surtax on people making more than $5 million, sources familiar with Chair Richard Neal’s still-unreleasedplan say, as well as increasing the top capital gains rate to 28.8 percent from 23.8 percent.