Is It a Second Layer of Tax on Capital Gains?

The president is deferring paying tax on n unrealized gains. He doesn't have just billions of dollars in the bank, but he does have stocks that are worth billions of dollars. The resentment comes from that upper middle class person likes still making good money, but paying away more in a tax rate. I wonder how good of a chance they have at passing that we saw build back. Better go down in flames um.