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Biden's Build Back Better Tax and Spending Proposal

Updated: Nov 5, 2021

RL089 – Biden's Build Back Better tax and spending proposal


Today on the Retirement Lifestyle Show, Roshan Loungani, Erik Olson, and Adrian Nicholson break down the current status of Biden's Build Back Better Agenda. They talk about the proposed corporate tax rate, billionaire's income tax, and how the plan will impact the lives of the everyday American.


[01:13] Why Biden's Build Back Better Agenda is an Important Topic of Discussion

[07:00] Status on Biden's Build Back Better Agenda

[13:08] Core Messages from the Proposed Tax Plans

[23:28] The Proposed Corporate Tax Rate

[27:57] Spending Plans

[37:40] What is the Stepped-Up Basis

[44:22] Billionaire's Income Tax

[50:00] Fixing the Wealth Gap in the U.S.


For more links and the full show notes keep scrolling down!


Roshan Loungani can be reached at roshan.loungani@aretewealth.com or at 202-536-4468.


Erik Olson can be reached at erik.olson@aretewealth.com or 815-940-4652.


Adrian Nicholson can be reached at adrian.nicholson@aretewealth.com or at 703-915-8905.

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Full Show Notes:


Status on Biden's Build Back Better Agenda

We all know President Biden's Build Back Better agenda. We all know it's going to cost us trillions of dollars to implement. Yet, it's strange that the government's plan to slash the initial budget from $3.5 trillion to $1.7 trillion was, to some people, welcome news. It's still trillions of dollars, and the taxpayer is still going to pay for it, so why aren't we talking about where most of the money's going and how we'll pay for it? First of all, the government claims that it's going to cost us "zero dollars" when we know for a fact that they'll get the money from our taxes. So, we'll essentially pay more taxes, which our children's children will also have to pay. Plus, raising taxes on the wealthy and corporations to pay for the legislation is never a great idea due to its impact on encouraging the entrepreneurial spirit. But on the flip side, health care coverage expansions and more funding for HBCUs is something we all look forward to seeing getting implemented.


Core Message About Taxes From the Build Back Better Plan

According to Biden's proposed agenda, the Build Back Better plan will create millions of good-paying jobs and help ease the burden of high costs facing working families. The plan will also make sure the wealthy and big corporations pay their "fair" share of taxes. But the question on most people's lips is how do you define "fair?" Most Americans are in favor of more taxation on the rich. They make more money, so they should be taxed more. But under the latest iteration of Biden's proposal, the average top tax rate on personal income would reach 57.4 percent, making the U.S. one of the highest rates in the Organisation for Economic Co-operation and Development (OECD). Mind you, if the country becomes the highest in the OECD, the rates will damage U.S. competitiveness and reduce incentives to work, save, invest, and innovate within the U.S. economy. Nonetheless, the top 1% in the country made more money during the pandemic than everyone else, so there's some argument on why they should pay more taxes.


Billionaire's Income Tax

One of the most controversial tax proposals in Biden's Build Back Better plan is a Billionaire's Income Tax plan. First, the reform would require billionaires to pay annual taxes on their increased wealth each year. But we all know most billionaires boast illiquid capital, so one major concern is how they'll pay their taxes. Secondly, under current law, taxpayers pay taxes on capital gains when they sell an asset for a profit and realize gains. But in the proposed law, the bill aims to tax the unrealized capital gains on stocks and other assets owned by billionaires, which, to most people, does not make sense.


The Stepped-Up Basis

The new proposed tax laws aim to expand the inheritance tax on wealthy Americans dramatically. Biden's administration proposed ending the famous "step-up in basis," a statement that allows heirs to use the market value of estates at the time of inheritance as the cost basis for capital gains taxes. In other words, the stepped-up basis essentially wipes out previous taxable gains on inherited assets, allowing heirs to start from scratch. However, the new law proposes that past gains be taxed upon the owner's death at the current market valuation.


Coming Soon: Resources for Understanding Biden’s Proposed Tax Laws


All opinions expressed by podcast hosts and guests are solely their own. While based on information that they believe is reliable, neither Arete Wealth nor its affiliates warrant its completeness or accuracy, nor do their opinions reflect the opinion of Arete Wealth. This podcast is for general informational purposes only, and should not be regarded as specific advice or recommendations for any individual. Before making any decisions, consult a professional.


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