What is the difference between income tax and capital gains tax in the USA?
Income tax are taxes levied on earned income from employment. Capital gains taxes are levied on gains made from investment sales.
Below is an instruction that describes a task, paired with an input that provides further context. Write a response that appropriately completes the request.
### Instruction: What is the difference between income tax and capital gains tax in the USA?
### Input: 
### Response: Income tax are taxes levied on earned income from employment. Capital gains taxes are levied on gains made from investment sales.