I'm in a situation where I'm carrying over a large long-term loss on my income tax. Every year I would take $3,000 loss off of it and carry the rest over to the next tax year. In the meantime I've been fortunate enough to produce a long term gain in my after tax brokerage accounts that matches in value my long term loss. Knowing that tax laws are going to change next year, is there any advantage or disadvantage to capturing the gain and neutralizing the loss? My intention would be to buy back similar stock right after I sell to dodge the wash rule.