whenever the market reaches new highs, congress brings this up. what the unrealized capital gains tax law does is, allows the rich to take an unrealized capital gains loss when the market crashes. without having to sell the stock. when the market starts to recover, congress will get rid of the unrealized capital gain law. dumb usa people. only the rich can use this scam. when the market goes down, congress will make this law. when the market goes up, congress will get rid of the law. all across the tax codes, congress keeps screwing labor. dumb usa labor. harris lies, when she says this is a plan to tax the rich. the plan makes the rich richer. how stupid are you? you are smart, if you all ready knew the scam.