MONEY & MARKETSCENTERPIECE Dividends in 2013 The deal Congress passed to avoid the "fiscal cliff" means that the dividend tax rate will remain the same for the majority of taxpayers. But individuals with income above $400,000 will pay 20 percent, an increase from 15 percent. The increase was much less than feared. How might this outcome impact dividend payments in the year ahead? COMPANY SPOTLIGHT Avis buying Zipcar Shares of Zipcar soared on Wednesday following news that Avis Budget Group is buying Zipcar for $491.2 million.