Democratic presidential hopeful Kamala Harris is planning to propose modifications to the highest rate of capital gains tax, aiming to distinguish herself from US President Joe Biden's policy. According to The Wall Street Journal, Harris' advisory team has been discussing this potential tax reform recently. The proposal is expected to be unveiled by Harris in a speech in New Hampshire, focusing on promoting growth and development for small businesses. However, it is not yet clear if she will mention the capital gains tax proposal in this speech. Harris' advisory team believes that their proposed rate increase is more moderate compared to Biden's plan, intended to encourage investment in entrepreneurship and provide small businesses with more funds. Harris' allies emphasize that despite the latest proposal being different, it still aligns with Harris' overall plan of having the wealthy and corporations bear a greater tax burden. Harris' advisory team sees this adjustment as achieving a reasonable balance, fulfilling campaign promises while maintaining the flexibility of tax policies.