Tax Gain Harvesting

Tax Gain Harvesting can be done by someone who is in the ‘0% tax bracket’ for qualified dividends and long term capital gains so you won’t need to pay taxes even though you sold for profit.
‘Cost Basis’ is the original initial cost of the share that you bought.
The purpose of the tax gain harvesting is to increase your Cost Basis so that when you sell them later, you pay less taxes due to lower difference between final selling cost and new higher cost basis after tax gain harvesting.
One can increase the cost basis by selling your investments after they have appreciated [ after owning them for more than a year to decrease capital gains tax] and buying the same investments again at a higher cost which then becomes the new Cost Basis.
Wash Sales does not apply even though you buy the same investments when doing Tax Gain Harvesting.