How is section 1250 unrecaptured gain taxed? Is it a flat 25% or max 25%?

[verdericocpasinc]

I think the Schedule D worksheet is taxing the unrecaptured 1250 gain at a flat 25%.  Lines 33-38 are making this flat calculation.

[TaxGuyBill · Accepted solution]

It is at regular tax rates, up to 25%.

If I remember correctly, yes, Lines 33-38 tax it at a flat 25%, but then Lines 43-45 sort of adjust it back.