<Tr> <Th> 39.6% </Th> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> 39.6% </Td> <Td> 20 - 23.8 *% </Td> </Tr> <P> * 3.8% Net investment income tax enacted in 2013 . See IRS Form 8960 . </P> <Table> <Tr> <Td> </Td> <Td> This section needs expansion with: History of qualified dividends before the 2001 / 03 Bush tax cuts . You can help by adding to it . (February 2016) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section needs expansion with: History of qualified dividends before the 2001 / 03 Bush tax cuts . You can help by adding to it . (February 2016) </Td> </Tr>

Qualified dividends received by individuals are taxed at the same rate as ordinary income