Capital Gains Tax Options: Behavioral Responses and Revenues

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Identifier

R41364

Version

14

Product type

Reports

Status

Active

Published

Mar 3, 2026

Source updated

Mar 4, 2026, 12:53 pm UTC

Authors: Jane G. Gravelle

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Related federal bills

• S 2845A bill to amend the Internal Revenue Code of 1986 to eliminate tax loopholes that allow billionaires to defer tax indefinitely through planning strategies such as "buy, borrow, die", to modify over 30 tax provisions so that billionaires are required to pay taxes annually, and for other purposes.
  119th Congress
• HR 5427To amend the Internal Revenue Code of 1986 to eliminate tax loopholes that allow billionaires to defer tax indefinitely through planning strategies such as "buy, borrow, die", to modify over 30 tax provisions so that billionaires are required to pay taxes annually, and for other purposes.
  119th Congress