This year qualified dividends or capital gains are both treated favorably in the tax code.

FORBES: Tax on Dividend-Paying Stocks Rising to 74%

Without tackling the much more controversial issue of who can invest in these companies (the crowdfunding provision), or adding a penny to national debt, regulators will increase the flow of capital from qualified investors to the most productive areas of our economy.

FORBES: A Way Forward For The JOBS Act

But now look at what happens as people make more of their money from long-term capital gains and qualified dividends.

FORBES: Why Investors Pay Lower Taxes Than The Rest Of Us