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).
Standard deduction or personal exemption is structured as a tax credit. Utah provides a tax credit worth 6% of a $565 dependent deduction.
Investor's Guidebook to Fractional 1031 Replacement Properties