Harris supports tax on unrealized capital gains proposal
Tax targets net worth over $100 million threshold
Proposal faces opposition, questioned for constitutionality
Critics cite issues with valuing illiquid assets
Plan would provide refunds for unrealized losses
Harris aims to build "opportunity economy" for middle class
Investors don't pay taxes until assets are sold
Proposal challenges "step-up in basis" for heirs
Some believe it will limit wealthy tax breaks
Critics worry it might expand to broader groups
Concerns about discouraging startup investment grow
Harris breaks from Biden's capital gains tax rate plan
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