The Latest News & Research

Study Finds Taxing Unrealized Gains Among Most Harmful Revenue Policies Considered

When the House Ways and Means Committee produced its components of the Build Back Better Act, it omitted a proposal to tax unrealized capital gains at the time of a person’s death. A recent study from global tax, accounting and advisory firm EY may help explain why.

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American Farmers’ Opposition to Biden Tax Hikes Underscores Growing Skepticism Among Democrats

As Washington continues to debate what will be in a $3.5 trillion reconciliation bill, the issue of taxing unrealized gains on inheritances led dozens of organizations from across the country representing farmers, ranchers, and agribusinesses to send a letter to the Chairmen and Ranking Members of the House Ways and Means and Senate Finance Committees outlining their concerns. The Tax Aggie Coalition, made up of 41 national and regional agricultural groups, sent the letter yesterday.

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CNBC: Former Sen. Heidi Heitkamp, a Democrat, says Biden’s plan to tax assets at death would hurt family businesses

Former Democratic Senator Heidi Heitkamp, one of the party’s leading voices on tax policy, said President Joe Biden’s proposal to tax appreciated assets upon death would hurt family farms and family- owned businesses.

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Press Release

Heidi Heitkamp Launches Saving America’s Family Enterprises (SAFE) to Say No to the Double Death Tax

U.S. Senator Heidi Heitkamp (D-ND) today announced the launch of the Saving America’s Family Enterprises (SAFE), a non-profit educational organization advocating against the imposition of new transfer taxes such as the Sensible Taxation and Equity Promotion (STEP) Act.

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FULL RESULTS: Saving America’s Family Enterprises Tax Survey, August 2021

See the full results of SAFE’s nationwide survey of 1200 voters, exploring public opinion of new transfer taxes like the STEP Act.

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Voters oppose transfer taxes in the STEP Act

Learn about top takeaways from SAFE’s August 2021 Tax Survey, demonstrating clear public opposition to new transfer taxes like the STEP Act.

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See how taxing unrealized gains could impact American families.

How Taxing Unrealized Gains Impacts Small Businesses

How Taxing Unrealized Gains Impacts Families

What are Unrealized Gains?