|Code Section||Effective Date||Name of Act||Name of Provision|
|1(h)||12/31/2010||The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010||Reduced Rate on Dividends and Capital Gains|
Reduced Rate on Dividends and Capital Gains
Explanation of Provision
Under the provision, the regular and minimum tax rates for qualified dividend income and capital gain in effect before 2011 are extended for two additional years (through 2012).