This legislative proposal, titled the Revitalizing Investment, Savings, and Entrepreneurship Act (RISE Act), seeks to amend the Internal Revenue Code of 1986. Its primary objective is to ensure that the tax rate applied to adjusted net capital gain does not exceed 15 percent. Specifically, the bill modifies Section 1(h)(1)(C) of the Internal Revenue Code, striking previous language and inserting a new provision that sets the 15 percent cap on adjusted net capital gain, or taxable income if less, above a certain threshold. These amendments are designed to take effect for all taxable years commencing after the date the Act is officially enacted into law.