There’s good news for taxpayers who have long-term capital gains. After the Tax Cuts and Jobs Act’s passage, some taxpayers will still qualify to pay a 0% federal income tax rate on this type of income. The 0% rate is available only to those with relatively low income. But if you don’t qualify, your children or grandchildren might. For 2018, the 0% tax bracket for long-term capital gains (and qualified dividends) generally applies to taxpayers with taxable income up to $38,600 (singles), $51,700 (heads of households) or $77,200 (married couples filing jointly).