There’s a bit of kabuki theatre here.
Given that they’re using budget reconciliation to get this passed. Plus, Biden insisting the deficit won’t go up. Means they’ve got to find tax revenue to pay for their spending.
It doesn’t actually matter – politically – whether the tax revenue arrives. It just has to score, by the usual CBO numbers, as going to arrive. So, if the CBO would score a tax on moonbeams and cucumbers as increasing revenue then that’s what they’d put in there.
That’s the correct way to view all of this. It’s not anything like considered views on how to gain more actual revenue. It’s anything and everything to get this bill passed and bugger all else.
Which is why the tax proposals are so idiotic of course.