Biden cannot implement a tax if he is declared the winner. Has to go through Congress and the GOP just cut the DEM majority in the house to the bone and I seriously doubt if many of the more moderate DEMs (yes there are a few) will go along with such a tax especially if their constituents are mostly rural and not in blue states.
I doubt the house would stop it, it will likely be packaged in a larger spending bill and the House whip will have the D's in line for something like that. The hope to stop something like this is the two senate seats in GA.
