Like ac29 pointed out, wash sales only apply to losses. The motivation for the wash sale rule in the first place is IRS doesn't want you to be able to use a pap

Like ac29 pointed out, wash sales only apply to losses. The motivation for the wash sale rule in the first place is IRS doesn't want you to be able to use a paper loss for tax deduction and let you maintain the same stock position. Tax gain harvesting is similar, but the opposite of tax loss harvesting in some sense, because instead of a loss, you are taking a gain in a low income year. IRS doesn't care if you are generating capital gains, because for most people with stocks (read: not making low income) it increases your taxes owed.