Which of the following terms refers to cash dividends receiving a lower tax rate?

The term that refers to cash dividends receiving a lower tax rate is "qualified cash dividends." Qualified dividends are those paid by U.S. corporations or qualified foreign corporations on stocks held for a specific period, and they are typically taxed at long-term capital gains tax rates, which are generally lower than ordinary income tax rates. To be classified as qualified, dividends must meet certain criteria set by the IRS, including the holding period requirement. This treatment incentivizes investment in equities, as investors can benefit from the favorable tax rates compared to other types of income.

Tax-exempt dividends are those that are not subject to taxation at all, which is not applicable here. Common dividends simply refer to dividends paid on common stock and do not indicate any specific tax treatment. Qualified stock dividends is not a standard term; instead, "qualified dividends" suffices to describe dividends eligible for a lower tax rate. Thus, "qualified cash dividends" is the accurate term for cash dividends that benefit from a preferential tax rate.