The tax treatment of carried interest, a form of compensation received by investment fund managers, has been repeatedly targeted for elimination (Investopedia - Carried Interest, CBS News, Congressional Budget Office, see page 150). President Trump and Congress are working to extend various provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) (AP). The TCJA changed the requirements of eligibility for treating carried interest at a lower capital gains rate, but it did not eliminate it (Tax Policy Center, Cornell - 26 USC §1061). Mere changes to requirements for eligibility for treating carried interest at a lower capital gains rate without its elimination will not count.

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The question closed "No" with a closing date of 1 January 2026.

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