One thing I’m sure of is unrealized capital gains will never pass, even if this trick works. The dems aren’t that stupid, they know the rich would immediately leave and they know who they actually work for. It’s just like the student loan forgiveness proposal, they knew it would never pass, it was just about votes. About manipulation. They weren’t going to bite the hand that feeds. They still won’t. The poors have no actual power, they are poor.