190203
From 2003 to 2007 , qualified dividends were taxed at 15 % or 5 % depending on the individual 's ordinary income tax bracket , and from 2008 to 2012 , the tax rate on qualified dividends was reduced to 0 % for taxpayers in the 10 % and 15 % ordinary income tax brackets , and starting in 2013 the rates on qualified dividends are 0 % , 15 % and 20 % .
 None
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 None