回复：Thanks for sharing! 未来严竣。 Question... 20%?

Thanks for your question. You are one of best post in this forum and have great knowledge of taxation.

Strictly speaking, the lowest rate is 10%, as you pointed out. In the worst case, however, for someone's current bracket is 25%, i.e., MFJ AGI is $68,000, his nominal bracket will jump to 28% and his long term capital gains will be taxed at 20%.