Golden Finance reported that Kamala Harris' economic adviser Bharat Rama confirmed the news of Harris' plan to tax unrealized gains in an interview with CNBC's "Squawk Box". The plan applies to individuals with annual income of at least $100 million and who do not pay at least 25% in taxes. Rama said that the tax proceeds will be used to create more opportunities, but the plan faces strong opposition and constitutional questions. Although Harris' team still insists on this policy, even if it wins the presidential election in November, the plan will still face huge challenges in Congress.