This is part two in a series of article explaining the changes that happened when the American Taxpayer Relief Act of 2012 was enacted. Like Individual Income Tax rates. the changes to the capital gains rate only changed for those who exceed a certain income threshold. The news 20% rate applies to individuals making more than $400,000, couples who make more than $450,000 and head’s of household who make more than $425,000. Anyone under those amounts will pay a capital gains rate based on their income that ranges from zero to 15%. For a look at the new capitals gains rates, please click through to this article which provides the specific brackets.