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Unlocking Capital

A Rules-Based Installment-Payment Framework for Federal Tax Liabilities Attributable to Long-Term Gains on Marketable Securities

Lev Neymotin

From the essay

Congress should establish an elective federal capital-activation regime under which the full tax attributable to qualifying long-term marketable-security gain is determined in the year of disposition, a rules-based payment is made with that year’s return, and the remaining liability is paid over a short statutory period with interest and enforceable collection protections. The proposed Unlocking Capital Act changes the statutory payment schedule only. A statutory index adjusts only the first payment, and Treasury has no discretionary rate authority. Payment flexibility is not forgiveness: full tax remains due, and non-electors retain current law.

Adapted from PDF pages 2, 19, 20.

capital gainstax policycapital mobilitylegislative proposals

Version 3.0. The podcast is a short introduction to the full proposal.

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This collection contains 352 selected essays, research papers, proposals, and supporting documents—with or without podcasts. Introductions draw closely from the PDFs’ preambles, executive summaries, openings, and conclusions. Passages may be shortened and joined; they are close adaptations, not necessarily continuous quotations. They express the source authors’ positions, not independent verification of every claim. Contributed material is attributed separately where identifiable.

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