<p>New anti-deferral rules would be applied to the top 1 percent of taxpayers while ordinary and capital gains tax treatment would be equalized to raise revenue for Social Security solvency without increasing middle-income taxes, according to a proposal released by Senate Finance Committee ranking minority member Ron Wyden, D-Ore.</p>

Wyden Proposes Anti-Deferral Accounting Rules Changes

New anti-deferral rules would be applied to the top 1 percent of taxpayers while ordinary and capital gains tax treatment would be equalized to raise revenue for Social Security solvency without increasing middle-income taxes, according to a proposal released by Senate Finance Committee ranking minority member Ron Wyden, D-Ore.