[20070404]RS20250_资本利得税率和收入.pdf

1 See CRS Report 98-473, Individual Capital Gains Income: Legislative History, by Gregg A.Esenwein.Order Code RS20250Updated April 4, 2007Capital Gains Tax Rates and RevenuesGregg A. EsenweinSpecialist in Public FinanceGovernment and Finance DivisionSummaryThe taxation of individual capital gains income is a perennial topic of debate inCongress. Taxes on long-term capital gains income were reduced in 1997 and again in2003. The holding period to qualify for long-term capital gains treatment was reducedin 1998. This report provides historical information on the holding period, maximumstatutory tax rate, and revenues from the taxation of individual capital gains income.This report will be updated as legislative action warrants or as new data becomeavailable.Since the enactment of the individual income tax in 1913, the appropriate taxationof capital gains income has been a perennial topic of debate in Congress. Almostimmediately upon enactment, legislative steps were initiated to change and modify thetax treatment of capital gains and losses. Since 1913, at least twenty major legislativechanges and countless minor changes have been enacted. Capital gains tax rates were lastreduced in 2