Other articles are saying that the criteria for the tax to apply is $1 billion in assets, or three consecutive years of $100 million or more in income. I didn'

Other articles are saying that the criteria for the tax to apply is $1 billion in assets, or three consecutive years of $100 million or more in income. I didn't look into the exact wording of the tax, but it would presumably apply to equity options the same as any other option. However, it would only apply to those who met one of the two criteria.