American Taxpayer Relief Act Of 2025 Atra. Atra permanently extends the 0% and 15% capital gains and dividends tax rates but imposes a 20% tax on such income to the extent that a taxpayer's income exceeds the. (2) in section 126 to read as follows:

The american taxpayer relief act (atra) plays a crucial role in shaping the landscape of the minimum tax credit (mtc) for the year 2024. (2) in section 126 to read as follows: