Vice President Kamala Harris has proposed a comprehensive tax plan, aiming to raise nearly $5 trillion over a decade by targeting the wealthiest Americans and large corporations. Key elements include taxing unrealized capital gains, increasing the top marginal income tax rate to 39.6%, and raising the corporate tax rate from 21% to 28%. Harris' plan also proposes new tax credits for housing developers to incentivize the construction of affordable housing and starter homes. Critics argue that taxing unrealized gains is unfair and could discourage investment, while Harris maintains that it addresses income inequality. The plan aligns with President Biden's previous budget proposals but faces significant legislative hurdles and potential legal challenges. Importantly, individuals earning less than $400,000 annually would not see their taxes increase under this proposal.