请问这个是真的吗?

一帆风顺2021
楼主 (北美华人网)

In 2021, individual filers won't pay any capital gains tax if their total taxable income is $40,400 or less. The rate jumps to 15 percent on capital gains, if their income is $40,401 to $445,850. Above that income level the rate climbs to 20 percent.
小弟不才,想请教一下,如果没有其他收入,就是股票收益,是不是每年只要收益在$40,400以下,就可以一分税都不交啊。那岂不是很爽,有哪里看错了吗?谢谢。
云若然
In 2020 the capital gains tax rates are either 0%, 15% or 20% for most assets held for more than a year. Capital gains tax rates on most assets held for less than a year correspond to ordinary income tax brackets (10%, 12%, 22%, 24%, 32%, 35% or 37%).
一帆风顺2021
请问这两种说法哪一种是对的?
Y
YUCHI
2楼是对的,preferential tax rates只限于一年以上的long term,一年以下的按普通税率交税