Potential Capital Gains Table 3

Table 14

Table 14

Capital gains rates

Current law

Proposed law

Effective date and notes

Top tax rate

20% Regular tax and AMT

25% Regular tax and AMT

All capital gains realized after Sept. 13, 2021 (aside from those under a binding contract not yet executed)

Top tax bracket breakpoints for 2022 for individuals

Current 2021 breakpoints: $445,850 single $473,750 head of household $501,600 married filing jointly

Future 2022 breakpoints: $400,000 single $425,000 head of household $450,000 married filing jointly

Breakpoints will remain at current 2021 amounts (though gain rates increase) Current law brackets may be adjusted Breakpoints will align with top ordinary rates beginning in 2022

There are no rows in this table

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