Senior Senate Republican aides tell NRO that the tax side of the fiscal-cliff deal has been finalized. Heres a sketch of the framework: Current tax rates would be permanently extended for singles making $400,000 or below, and permanently extended for couples making $450,000 or below For singles, capital gains and dividends of $400,000 or below would be permanently taxed at 15 percent; capital gains and dividends above $400,000 would be permanently taxed at 20 percent