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Level 5
August 6, 2025

The OBBBA did not change the capital gains tax rates (of 0%, 15%, and 20%) for Tax Year 2025.

 

The capital gain changes that were made by the OBBBA pertain to various exclusions relating to Qualified Small Business Stock (QSBS) acquired after 7/4/2025, and investments in Qualified Opportunity Funds (QOF) made on or after January 1, 2027.

 

For most people, the OBBBA did not change capital gains tax treatment for Tax Year 2025.

 

I hope this helps.