Bloomberg:  “In 2011, income tax rates for the highest earners will go to 39.6 percent, up from 35 percent, and the capital gains tax will rise to 20 percent from 15 percent, unless Congress acts. . . .The capital gains tax will rise to 23.8 percent in 2013, to help pay for health-care reform signed by President Barack Obama March 23. That’s because the legislation applies a 3.8 percent Medicare tax on unearned income such as realized capital gains, dividends, interest, rents and royalties.”