What the 'Billionaires' Tax' Could Mean for Your Investments

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WSJ Your Money Briefing 7 min 3 speakers 8 chapters transcribed 2 months ago
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What is the main topic discussed in this episode?

ReliaQuest Advertiser 0:00
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What was the proposed 'billionaires' tax' and how was it introduced?

J.R. Whalen 0:30
Here's your money briefing from Monday, November 8th. I'm J.R. Whelan for The Wall Street Journal. A proposed tax aimed at billionaires floated by Democrats was shelved soon after it was put on the table. But had it gone through, it would have altered the way investments are taxed for everyone.
Laura Saunders 0:50
This would be very different. It would be a fundamental change.
J.R. Whalen 0:54
Coming up, we'll talk with our tax reporter Laura Saunders about how the tax would have worked and if it's really dead or just waiting in the wings to reappear. That's after the break.
ReliaQuest Advertiser 1:04
This podcast is brought to you by ReliaQuest. Cyber criminals are constantly attacking. They want your data. They want your identity. They want your innovation.

How are investments taxed under current U.S. law and the 1920 precedent?

ReliaQuest Advertiser 1:12
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J.R. Whalen 1:41
A proposed tax on investments held by a few of the nation's richest people was recently put on the table by lawmakers in Washington and then cast aside. But should the rest of us, i.e. non-billionaires holding stocks and other assets, be concerned about a visit from Uncle Sam? WSJ tax reporter Laura Saunders looked into it, and she's here with details. Laura, thanks for being with us.
Laura Saunders 2:02
Thanks for having me.
J.R. Whalen 2:04
So, Laura, how are people taxed on their investments under current law?

How would the billionaire's tax change taxation by taxing unrealized gains annually?

Laura Saunders 2:07
Well, currently, based on a Supreme Court case from 1920, you don't have a tax unless you have a sale in almost all cases. So if you bought your Apple stock in the year 2000 and you still hold it and it's gone up a lot, a lot, a lot, a lot, you don't owe any tax on that until you sell it.
J.R. Whalen 2:30
Okay. And so how would the proposed so-called billionaire's tax be different?
Laura Saunders 2:33
This would be very different. It would be a fundamental change. Under current law, you don't owe tax until you sell your investment, say in a stock. But under the new billionaire's tax, about 700 of the wealthiest Americans would owe tax annually. on the increase in their holdings, even though they haven't sold. So if they have a stock that costs, say, $10 at the beginning of the year, and it's worth $50 at the end of the year, they would have a $40 gain that would be taxable. Now under current law, that wouldn't happen unless you sold it. You may also be wondering about losses. Well, losses would be deductible from gains. If a billionaire had a really big loss that wiped out the gain, then it could be carried forward or back a few years.
J.R. Whalen 3:34
Now why was this new approach proposed in the first place?
Laura Saunders 3:37
Well, it had to do with equity and it had to do with revenue. The thing is that people who are the very wealthiest, billionaires, tend to just get richer and richer and they don't ever have to sell things. And they call it a tax trifecta. If they need money to live on, they borrow against their stock. And then when they die, this is true for all people, but it's helpful for the billionaires.

How would losses, carryforwards, and practical mechanics work under the proposal?

Laura Saunders 4:01
When they die, all your appreciation on your investments is forgiven. And then on top of that, the very wealthiest often can avoid estate taxes because there are all these legal means by which you can do that. So it had to do with asking the very wealthiest to pay taxes that they don't pay now. according to the proposers of this law. Another thing is that the current law promotes something that's called the lock-in effect.

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