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The American Taxpayer Relief Act of 2012 ( signed on January 2 , 2013 ) made qualified dividends a permanent part of the tax code but added a 20 % rate on income in the new highest 39.6 % tax bracket .
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Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
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