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.