官方文件在這。

https://home.treasury.gov/system/files/131/General-Explanations-FY2025.pdf 

要收unrealized capital gain, "The proposal would impose a minimum tax of 25 percent on total income, generally inclusive of unrealized capital gains, for all taxpayers with wealth (that is, the difference obtained by subtracting liabilities from assets) greater than $100 million. " 但隻對資產上1億的人。

算上通貨膨脹，20年後的一億，相當於現在一千萬吧。估計這裏不少人都能夠上。