10年前有過一段時間是15%，現在是20%，如果九叔2024年當選，應該會對高收入人提高，就像歐巴馬時加3%。

Year	Individual capital gains tax rate	Corporate capital gains tax rate
1913–1921	same as regular rate	same as regular rate
1922–1933	12.5%	12.5%
1934–1935	17.7%*	13.75%
1936–1937	22.5%*	15.0%
1938–1941	15.0%	same as regular rate
1942–1951	25.0%	25.0%
1952–1953	26.0%	26.0%
1954	25.0%	26.0%
1955–1967	25.0%	25.0%
1968	26.9%	25.0%
1969	27.5%	25.0%
1970	30.2%	25.0%
1971	32.5%	25.0%
1972–1974	35.0%	25.0%
1975–1977	35.0%	30.0%
1978	33.8%	30.0%
1979	35.0%	30.0%
1980–1981 (June 9)	28.0%	28.0%
1981 (after June 9 )–1986	20.0%	28.0%
1987–1992	28.0%	34.0%
1993–1997 (May 6)	28.0%	35.0%
1997 (after May 6)–2003 (May 5)	20.0%	35.0%
2003 (after May 5)–2012	15.0%	35.0%
2013–2017	20.0%	35.0%
2018-2023	20.0%	21.0%