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Advisers blast Biden’s retroactive capital gains proposal The effective date for the capital gains tax hike would be April 28, 2021, when the American Families plan was introduced, according to the Treasury Department’s Greenbook, a compendium of revenue proposals for fiscal 2022 that was released with the administration s $6 trillion budget proposal in May. June 2, 2021 3 MINS The sale of a business or a major piece of real estate could take years to plan and execute, but if the transaction took place in May or will occur later this year, the owner could face a big capital gains tax bill under a proposal from President Joe Biden.

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