{
  "slug": "capital-gains-tax-rates",
  "title": "Capital Gains",
  "metric": "Top state tax rate on long-term capital gains",
  "unit": "rate tier",
  "year": "2025",
  "source": {
    "name": "Tax Foundation via Investopedia",
    "url": "https://www.investopedia.com/states-where-you-can-avoid-taxes-on-capital-gains-dividends-and-investment-income-11988125"
  },
  "values": {
    "AK": "zero",
    "AL": "low",
    "AR": "low",
    "AZ": "low",
    "CA": "top",
    "CO": "low",
    "CT": "moderate",
    "DE": "moderate",
    "FL": "zero",
    "GA": "low",
    "HI": "moderate",
    "IA": "low",
    "ID": "low",
    "IL": "low",
    "IN": "low",
    "KS": "moderate",
    "KY": "low",
    "LA": "low",
    "MA": "high",
    "MD": "high",
    "ME": "moderate",
    "MI": "low",
    "MN": "top",
    "MO": "zero",
    "MS": "low",
    "MT": "low",
    "NC": "low",
    "ND": "low",
    "NE": "low",
    "NH": "zero",
    "NJ": "top",
    "NM": "moderate",
    "NV": "zero",
    "NY": "top",
    "OH": "low",
    "OK": "low",
    "OR": "top",
    "PA": "low",
    "RI": "moderate",
    "SC": "moderate",
    "SD": "zero",
    "TN": "zero",
    "TX": "zero",
    "UT": "low",
    "VA": "low",
    "VT": "high",
    "WA": "top",
    "WI": "moderate",
    "WV": "low",
    "WY": "zero"
  }
}