If I understand correctly, you pay 0% long-term capital gains tax if you are in the 10% or 15% income tax brackets (i.e. if you make $37,450 or less).
If I knew I had to sell my stock that had, say, $1M of capital gains, could I simply not work (or work so little that I made less than $37,450) for the year I sold it, and pay $0 in tax instead of $150,000?