Tax Rate increases to 20% for taxpayers with income above certain threshold amounts.
For taxpayers above threshold amounts for 3.8% Net Investment Income Tax (NIIT), their capital gains rate will actually be 23.8%.
Maximum tax rates for Capital Gains will remain at 15% for taxpayers with lower incomes.
Qualified dividend treatment is made permanent.
The ?0%? Capital Gains rate continues in the 15% income tax bracket.