Get your taxes done using TurboTax

When I started this discussion several years ago, my return, like that of most people, was was one where there was no difference between line 15 - taxable income,   and  Line 11 - adjusted gross income (AGI).

 

If however, one has to use the Schedule D Tax Worksheet, and/or the Qualified Dividend and Capital Gain Tax Worksheet, then the two would be different and Tax/AGI = Effective tax rate, as it does for mine.  (I didn't have  any AMT or  Credits as you did.)