Kamala Harris is poised to support a 25% tax on unrealized capital gains, targeting ultra-wealthy individuals with over $100 million in assets, as part of the Biden administration's revenue-generating strategy. This proposal, which aims to raise $5 trillion over a decade, has drawn significant criticism from various sectors, with concerns about its economic feasibility and potential unconstitutionality raised by tax experts. Opponents argue this tax could lead to capital flight, economic volatility, and an adverse impact on industries such as energy, which relies on small independent companies. Additionally, the proposal has sparked backlash from wealthy individuals and business leaders, including Elon Musk, who warn it could lead to severe economic consequences. While Harris asserts the tax will promote fairness in wealth distribution, polls indicate a majority of independents oppose such measures. The path to implementation remains uncertain, as bipartisan support is unlikely in Congress amidst fierce resistance.