Tax Considerations More recently, the Taxpayer Relief Act of 1997 lowered the maximum long-term capital gains rate for individuals to 20 percent and the Economic Growth and Tax Relief Reconciliation Act of 2001 reduced the top marginal tax rate on dividend income to 38.6 percent for 2002-2003, with further periodic reductions to a top rate of 35.0 percent in 2006 and thereafter.
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