 Right now, long-term capital gains over a year, you pay 20% tax. He wants it to go to 44.6 on the high end? He's insane. Unrealized capital gains. They propose this. If you have an asset and at the end of the year you made 100 grand, even if you didn't sell it, you're going to pay taxes on it. They're insane. They have floated but backed away.