0% tax is an act of Congress

There are essentially three ways to pay zero income tax in the United States:

1. Have nothing to tax, or fall into a 0% rate bracket.
2. Have an excluded tax base (e.g., Qualified Small Business Stock).
3. Don't ever realize a capital gain (e.g., by dying or donating).

You qualify for these things, or you do not. Congress decides.

The wealth management industry cannot manufacture 0% taxes.

Instead, it focuses on "dates and rates."