A very informative article from Kitces on how to keep your capital gains taxes at 0% and get an step-up in basis every year for those whose situation fits - low income, modest capital gains.
https://www.kitces.com/blog/underst...st-capital-gains-for-a-free-step-up-in-basis/
https://www.kitces.com/blog/underst...st-capital-gains-for-a-free-step-up-in-basis/