$0 tax due with $109,250 adjusted gross income - it's LEGAL per 1040 Instructions

[Chris Martin]

To me, the most important tax worksheet is the Qualified Dividends and Capital Gain Tax Worksheet on Page 36 of the 1040 Instructions.

Line 9 of the worksheet says: "This amount is taxed at 0%" What is line 9? It's (generally) the smaller of your taxable income, capital gains (see note 1), or $83,350 (see note 2). The amount from $83,351 to $517,200 is taxed at 15% which isn't too shabby. How did I get to this path of the tax forms? I had long-term capital gains that made up a majority of my total income (line 9 of Form 1040). Note that I don't have W-2 income. My investment income from Schedules C and E (mostly via K-1s) are my source of income in most years, and not W-2 income since 2000. After a quick look, it looks like short-term capital gains would work as well. 

The goal to get to the 0% tax on $83,350 is to have line 8 on the worksheet right at $83,350. A "perfect" return for the 0% tax would be (assuming married filing jointly (MFJ)) a $109,250 Adjusted gross Income and $83,350 in capital gains. The $25,900 difference assumes the standarddeduction for MFJ status. Also note that I am not considering other credits from forms like 3800, 8936, etc.  (I still like tax-favored Form 3800 investments BTW.)

Questions I have: 
- Is this $83,350 Qualified Dividends and Capital Gain Tax Worksheet rate a new thing? Was this a Trump tax change? or have I just missed this relatively tax-friendly tax opportunity?
- Do professional tax planners see this and develop strategies around capitalizing on the 0% tax rate? Mine didn't mention this to me. I'm kind of surprised. 
- There are like ZERO mentions of this $83,350 tax at 0% on BP. WTF! If this works for STCG, many flippers could capitalize on this, right? Or maybe not because it is Schedule C? 
- I plan on creating LTCG (or STCG) of $100K each year for the foreseeable future or until tax laws change. Agree or disagree?

Note 1: Smaller of line 15 or line 16 on Schedule D
Note 2: $83,350 if married filing jointly (MFJ) or $41,675 single (or married filing separately).

[Basit Siddiqi]

Short-term capital gains do not work in this calculation.