Context: The NBA high school draftees are players who have been drafted to the National Basketball Association (NBA) straight out of high school without playing basketball at the collegiate level. The process of jumping directly from high school to the professional level is also known as going prep-to-pro. Since 2006, the practice of drafting high school players has been prohibited by the new collective bargaining agreement, which requires that players who entered the draft be 19 years of age and at least one year removed from high school. Contrary to popular belief, the player does not have to play at least a year in college basketball, as the player can choose to instead play in another professional league (like the NBA G League or especially somewhere overseas) like Brandon Jennings or Emmanuel Mudiay in Italy and China respectively, simply take the year off, such as the case with Mitchell Robinson, or even hold themselves back a year in high school before declaring for the draft, like with Satnam Singh Bhamara or Thon Maker.
 Question: does the nba draft out of high school Context: Mistrials are generally not covered by the double jeopardy clause. If a judge dismisses the case or concludes the trial without deciding the facts in the defendant's favor (for example, by dismissing the case on procedural grounds), the case is a mistrial and may normally be retried. Furthermore, if a jury cannot reach a verdict, the judge may declare a mistrial and order a retrial as was addressed in United States v. Josef Perez, 22 U.S. 579 (1824). When the defendant moves for a mistrial, there is no bar to retrial, even if the prosecutor or judge caused the error that forms the basis of the motion. An exception exists, however, where the prosecutor or judge has acted in bad faith. In Oregon v. Kennedy, 456 U.S. 667 (1982), the Supreme Court held that ``only where the governmental conduct in question is intended to 'goad' the defendant into moving for a mistrial may a defendant raise the bar of double jeopardy to a second trial after having succeeded in aborting the first on his own motion.''
 Question: can a prosecutor refile charges after a mistrial Context: Each year a taxpayer must calculate and then pay the greater of an alternative minimum tax (AMT) or regular tax. Effectively for high income earners who mitigate their tax position from the day-to-day income tax, an end-of-year consolidation of all taxable income is requested and submitted. This is then paid in arrears (from the normal payroll income tax) less any allowable deductions. For many taxpayers, the effective marginal tax rates are 0% (exemption), 26% (low bracket), 28% (high bracket), 32.5% (low bracket with exemption phase out), and 35% (high bracket with exemption phase out), with increasing taxable income as modified for AMT. As with regular federal income tax, rates and exemptions vary by filing status. The lower rate and the exemption are phased out above certain income levels at 25% of AMT income. A lower rate applies on long-term capital gains (and qualifying dividends).
 Question: does alternative minimum tax apply to capital gains
No
Yes
Yes