Quick Dividend Question

Just doing a bit of review and was reading through the answers on Schweser. In regards to dividends my understanding is that dividend tax policy changed a few years back and dividends are now taxed at the same rate as capital gains. Does know if that is the case?.. it seems to affect your answers on IPS tax policy if so. Schweser says that dividends are taxed at a higher rate than capital gains and therefore you would be more likely to seek capital gains appreciation than dividend pay Thanks

Dividends are taxed as ordinary income whereas capital gains are taxed based on whether they are considered short term (<12mos.) or long term (>12mos.). Long term capital gains currenty are taxed at 15.0% and short term capital gains are taxed as ordinary income.

for the exam, i think all we have to know is that generally capital gains are taxed more efficiently than dividends.