Mr. Biden is pushing a $2.25 trillion American Jobs Plan that includes everything from road and bridge repairs to building electric vehicle stations and eliminating lead pipes. He also is calling for passage of a $1.8 trillion American Families Plan that invests in various social programs, including pre-K education, community college child care and health insurance subsidies. Mr. Biden has proposed paying for his vision by rolling back the Trump tax cuts to return the top marginal tax rate to 39.6% from 37%. Mr. Biden has proposed higher capital gains taxes on households earning more than $400,000 per year and raising the corporate tax rate from 21% to 28%.