Unless you have information leading you to believe that tax changes are imminent it rarely works out to try and make investment decisions based on tax speculation - i.e. letting the tax tail wag the investment, or even worse speculation on future tax policy.

Sure the feds could raise capital gains next year - but by the time that is announced and/or made effective the capital loss you are trying to crystallize could be foregone as the stock recovers 6 months after the superficial loss period expires.  Or even worse you could end up holding the stock and take an even larger net cash loss in spite of the higher tax loss.

The decision to sell or hold should be based on the current known factors and reasonable expectations for the near term.