Vice President Kamala Harris has proposed raising the corporate tax rate to 28 as a key revenue-generating measure to fund her policy initiatives if she becomes president. Her campaign describes this as a fiscally responsible way to support middle-class economic security while ensuring that billionaires and corporations pay their fair share. The proposal, which would generate hundreds of billions of dollars over a decade, partially reverses the tax cuts enacted under former President Donald Trump. The plan aligns with President Biden's recent budget but will likely face opposition from Republicans.