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family. it is obviously well overdue. so congratulations to them. the lead with jake tapper starts right now moments ago, president biden rolled out a major new immigration policy. the lead starts right now brand new rules at the us border the president cl dmany pple can see >> but why now? >> border crossings are down, but then again, so was the president's polling and immigration also had another states charging trump allies with crimes related to a 2020 fake electors scheme. >> who's on the list. and what processes peter say they did ahead las fat paychecks were america ceos makin...

Family. it is obviously well overdue. so congratulations to them. the lead with jake tapper starts right now moments ago, president biden rolled out a major new immigration policy. the lead starts right now brand new rules at the us border the president cl dmany pple can see >> but why now? >> border crossings are down, but then again, so was the president's polling and immigration also had another states charging trump allies with crimes related to a 2020 fake electors scheme. >> who's on the list. and what processes peter say they did ahead las fat paychecks were america ceos making almost 2...

Partnerships, sole proprietorships. the reason this is a problem is it creates a huge incentive for high-wage workers to basically incorporate themselves because it would have the highest -- >> llc. >> yes, a self-llc, because the highest tax rate for the individual income tax will be under his plan 35%. but if you're a company, if you can call yourself a company, it's 15%. this is going to lead to a huge tax sheltering bonanza. we saw something very similar happen in kansas where you had zero percent tax rates for pass-through entities. lots of workers started calling themselves companies and...

Pledge and they have another problem, the alternative minimum tax. >> the alternative minimum tax is sort of this surreal alternative universe where some people have to calculate their taxes two different ways and pay the government the greater of the two amounts. >> reporter: now, the decades-old tax was originally ended, but not indexed for inflation, so more and more get hit in 2009, 6 million were subject to the amd -- amt, congress has to fix it or it soars to 27 million this year and one of every three couples, so congress has its work cut out for it to prevent every single american from...