Amends the capital gains tax rate for individuals, estates, and trusts. Amends the alternative capital gains tax for corporations. Effective 7/1/2050. (SD1)

Statutes affected:
HB476: 235-51, 235-71.5
HB476 HD1: 235-51, 235-71.5
HB476 HD2: 235-51, 235-71.5
HB476 SD1: 235-51, 235-71.5
Latest: 235-51, 235-71.5