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Actually, the bill also breaks the link between the tax brackets for qualified dividends and the tax brackets for ordinary income. According to the Joint Explanatory Statement,

Wow - as I have previously posted - so much for simplification!

I kind of sort of understand how this happened in the sausage making process, but I'm still annoyed by the meaninglessness of the separate limits. It will still be 0% on qualified dividends and LTCG up to "about" the top of the 12% bracket, but it won't be precise.

Yeah, and they have several more years to add spice to the new sausage, before it will all revert back to the well-cured sausage, unless they decide to make another batch.

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