@13:28 Finally, my plan will make our tax code more fair, whil also prioritizing investment and innovation. So let us be clear. Billionaires and big corporations must pay their fair share in taxes. Because here's the thing, it's just not right that those who can most afford it are often paying a lower tax rate than our teachers, our nurses, and our fire fighters. It's just not right. It's just not right. So that's why I support a billionaire minimum tax [Form BMT?] and corporations [Form C] paying their fair share. And while we ensure that the wealthy and the big corporations pay their fair share, we will tax capital gains at a rate that rewards investment in America's innovators, founders, and small businesses. So here's the detail, if you [?] earn a million dollars a year or more, the tax rat on your long-term capital gains [personal, corporate, or both?] will be twenty-eight percent under my plan, because we know, when the government encourages investment, it leads to broad-base economic growth, and it creates jobs which makes our economy stronger.

What Percentage of Small Businesses Fail? The average survival rate of a business greatly depends its industry. BLS. Establishement Net Birth-Death Model 2021, 2023. richmondfed. model adjustment cycles, 2007-2023

"By the way, I love Gen Z, I just love Gen Z," she said. "One of the things that I asked every time that I went to an auditorium ... raise your hand if at any point from kindergarten to 12th grade you had to go through an active shooter training."

After that, Harris visited another women-owned small business, Port City Pretzels, which was founded in 2015 and had expanded out of its original, 500-foot facility into a larger location.

Ms. Harris's proposal, which she introduced at a campaign event in New Hampshire, was directed squarely at business owners and wealthier Americans who are skeptical of Democrats and have gravitated toward former President Donald J. Trump. In the same speech, she rolled out her new plan for an expanded tax break for start-ups.

¶ 3 Owners of so-called pass-through businesses, the structure for the vast majority of corporations in the United States, already enjoy access to a generous deduction that many progressives view as overwhelmingly benefiting the wealthy.

Mr. Biden had proposed taxing capital gains at 39.6 percent for Americans who make more than $1 million a year. Ms. Harris said on Wednesday that she would tax investment income for those Americans at a rate of 28 percent, a reversal from her earlier support for the tax increases included in the White House budget released this spring.

"If you earn a million dollars a year or more, the tax rate on your long-term capital gains will be 28 percent under my plan," Ms. Harris said at a brewery in North Hampton, N.H.

archived volatility in taxing unrealized gains, Yellen millionaire economy

The recovered money comes as part of the effort to ensure wealthy high-income individuals pay the taxes they owe under the Biden administration's Inflation Reduction Act, according to the department's release.

[...]
"Nearly 80% of these 1,600 millionaires with delinquent tax debt have no[t] made a payment, leading to over $1.1 billion recovered," the department said. "This is an additional $100 million just since July, when Treasury and IRS announced reaching the $1 billion milestone."

"Wealth" measures credit, and "gender" is a grammatical  case.