Links To Healthcare Bills & Dodd-Frank Bill, Plus Information on Capital Gains and Dividend Tax Rate Changes

If you were looking for the actual texts of the healthcare and Wall St. reform bills, I’ve attached links to these acts below.

You might also be interested in understanding how long term capital gains tax rates are expected to increase over the next several years.

First, at the end of this year, the long term capital gains tax rate of 15% is set to go to 20%.

In addition, effective January 1, 2013, for individuals earning over $200,000 a year (and $250,000 for married couples), there will be an additional 3.8% tax imposed on investment income. Investment income includes interest, dividends, royalties, rents, and capital gains. (You can find this new rule in Section 1402 of P.L. 111-152.)

Dividend rates are set to move at the end of this year from 15% to ordinary income tax rates, which will be as high as 39.6%, unless Congress acts.

See also the Technical Explanation of the Revenue Provisions of the Reconciliation Act of 2010, as amended, in Combination with the “Patient Protection and Affordable Care Act”, prepared by the Staff of the Joint Committee on Taxation, starting on page 141.

About Joe Wallin

Joe Wallin focuses on emerging, high growth, and startup companies. Joe frequently represents companies in angel and venture financings, mergers and acquisitions, and other significant business transactions. Joe also represents investors in U.S. businesses, and provides general counsel services for companies from startup to post-public.
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