For context, I have a Master's of Taxation. Kamala is hoping to tax unrealized gains on over $100M. Do you have $100M? Why are you worried about this?
In addition, our tax system is based on realized events because the taxpayer must have access to the necessary cash to pay the tax bill. I'm guessing if you have over $100M, you likely have access to cash to pay your tax bill, but because of the way our tax system is structured, I doubt she'll be able to rewrite it for the ultra wealthy.
But I'm definitely in support of any policy that forces billionaires to pay their fair share, so I'd be in support of this policy if they can make it pass.