Potential Capital Gains Table 3

Table 14
0
Capital gains rates
Current law
Proposed law
Effective date and notes
1
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)
2
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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