Like wages, the distribution could trigger the tax if it pushes MAGI above the threshold, but is not included as investment income to be taxed itself. See Form 8960 (see https://www.irs.gov/instructions/i8960) for the calculation, for individuals the tax is applied to the lesser of your "investment income" (interest, dividends, cap gains etc), or the excess of your MAGI above the threshold i.e. you are being taxed on your investment income (not the distribution itself) but only to the extent your MAGI exceeds the threshold e.g. if your MAGI is 225k vs. threshold 200k, of which 100k is "investment income" then 25k will be taxed.
