No problem. All gains for small businesses are capital gains. Treating capital gains (as opposed to wages) differently is a characteristic of personal income

No problem. All gains for small businesses are capital gains. Treating capital gains (as opposed to wages) differently is a characteristic of personal income tax. So I think they were referring only to individual investment in small business. The way the document is written is a little creaky, so it does seem to suggest what you thought it did, that there are "business capital gains" that businesses pay a special rate on.