Capital Gains Rates
The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).
2015 tax information. Connecticut has a "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the benefit threshold. Connecticut taxpayers are also given a personal tax credit based upon certain income constraints, which completely phases out by $1,000 for every $1,000 of AGI over $30,000.
Investor's Guidebook to Fractional 1031 Replacement Properties