Reply #2: Bush's capital gains tax cut will sunset at the end of this year.

[Lasher]

On January 1, 2011 the tax rate on long-term capital gains will rise from 15% to 20% if Congress does nothing at all. Obama is in favor of letting this occur, but only for couples making $250K or more.

Edit to add: I believe capital gains and dividends should be treated exactly the same as earned income. But that's just my opinion.