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Inman Connect President Biden’s tax plan stands to make a significant impact on everyday citizens and investors alike. If passed, the plan would increase taxes on the top 1 percent of earners by 13 percent to 18 percent of after-tax income, and indirectly increase taxes for most other groups by 0.2 percent to 0.6 percent, according to the Committee for a Responsible Federal Budget, an independent, non-profit, bipartisan public-policy organization based in Washington, D.C. But one proposal that could potentially rock the real estate industry, if passed, is the end to Section 1031 “like-kind” exchanges for investors with annual incomes of greater than $400,000. 1031 exchanges allow real estate investors to defer capital-gains taxes when they sell properties by directing the sale’s proceeds into new investments. Many investors conduct these exchanges on a continual basis, and while that means the tax continues to be deferred, it’s not as though it goes away altogether th

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