So, according to the NYT, under Kamala Harris’ tax plan, people who make over $100 million a year in income and “unrealized capital gains” would pay a 25% tax.
More specifically, they reported: “People with more than $100 million in wealth would have to pay at least 25 percent on a combination of their income and their unrealized capital gains — the value of the appreciation in the stocks, bonds, real estate and other assets that they own but haven’t sold.”