SUPPLEMENT TO ACCOMPANY

(3)taxing capital gains of high-income earners at ordinary rates to the extent income exceeds $1 million; increase the maximum tax on long-term capital gains and qualified dividends from 20% to the top rate on ordinary income (39.6%), which when factoring in the 3.8% net investment income tax, effectively raises the tax rate on long-term capital gains and qualified dividends to 43.4%; ................
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