Obama:
https://www.cnbc.com/2014/03/18/obam...1k-savers.html
Biden:
https://www.usfunds.com/resource/the...ealized-gains/
If you don’t like either of those, Google Obama/Biden unrealized gains and you can pick your source.
And before you go on to say this only impacts people with millions in their retirement accounts, if such a thing were to pass the next thing to promptly happen would be to expand to everyone else just like income & capital gains tax historically did. How about instead we just cut the budget of the federal government & reduce wasteful spending?