Literally the first paragraph of OPs article: “The plan would impose a 25 percent minimum income tax on anyone worth at least $100 million.” I.e. if your asset size is less than a certain threshold it won’t affect you. So it will require audits of asset size to accurately tax.
Where are you seeing this?
Within the depths of their feverish swampland they call a brain.
Literally the first paragraph of OPs article: “The plan would impose a 25 percent minimum income tax on anyone worth at least $100 million.” I.e. if your asset size is less than a certain threshold it won’t affect you. So it will require audits of asset size to accurately tax.