My wife has an accounting degree. So she does our taxes (does substantially most of the spending, too
). To quote her, taxing unrealized gains is a "silly" idea. I agree.
And you are right, my friend.....that idea is going nowhere, even with most Democrats. What some don't realize is that Biden tried that previously when the Democrats were in the majority in the House and Senate. It went nowhere. What Harris is doing is giving a "sop" to the progressives in the Democratic party. That's how the game is played, by both parties. They make concessions of no great value to appease the extremists in their party.