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Later in the year , Japanese-owned offices in the United States stepped up their borrowing from home offices in Japan to replace heavy withdrawals by unaffiliated foreign banks ; home office funds were tapped to avoid the elevated risk premiums that would have applied to funds borrowed in the United States as a result of the continued financial problems with Japanese banks . Interpretation : High levels of vaccination coverage among children entering school most likely result from the successful implementation of state-specific school vaccination laws , which have applied to children entering school in all states and the District of Columbia since at least 1990 . The rule would have applied to applications for mining on Indian lands , in the Federal program States and on Federal lands in States not having State-Federal cooperative agreements . For capital gains , the 15 % maximum tax rate replaces the prior-law general 20 % maximum rate ( and the 18 % rate that would have applied to gains from property that was held for more than five years and whose holding period began after 2000 ) .