1) increase capital gain tax rate up to 39% 2) 取消 1031 exchange
我的理解是:拜登再次當選就有可能有這個計劃
https://www.kiplinger.com/taxes/biden-calls-for-doubling-capital-gains-tax-rate#:~:text=Biden%20capital%20gains%20tax%20increase&text=Biden's%20FY25%20budget%20proposal%20would,one%20million%20dollars%20a%20year.