as a presidential candidate vice president Harris has piggybacked on many of President Biden's tax plans including his pledge not to raise taxes on anyone making under $400,000 a year but she has plenty of other tax hikes planned reprising Biden's tax goals with some of her own ideas thrown in they include raising top marginal rates on the top earners from 37% to 39.6% in 2019 she floated a 4% income based premium on households making more than $100,000 to pay for Medicare for all but this is not yet resurfaced in 2024 among the more controversial of the Biden proposals which Harris has repeated is a tax on unrealized capital gains for taxpayers with wealth greater than $100 million it may be labeled a billionaire tax though $100 million is a tenth of a billion