I was lumping both type of income tax together (corp and indiv), but yes, I would apply the "savings" to both corporate and individual income taxes.  Probably 50-50.  That would accomplish what you're looking for (taxing cap gains roughly the same as regular income) by lowering the base rates to around where cap gains is now.  To the point where you just eliminate the separate rate and use same rates for all type of income.

But lowering corporate rates is also important. I'm not sure how well the American-made lower rate would work though. Our trade partners would scream at that one and potentially start a trade war. Plus I'm not sure it's necessary. Simply lowering the corporate tax rate across the board already makes it easier to for US companies to produce at home (compared to now). As does lowering individual rates since many businesses file as self-employed using individual rates.