According to the first paragraph of this article, it targets "the country's roughly 700 billionaires". It seems pretty safe to say that regular individuals at

According to the first paragraph of this article, it targets "the country's roughly 700 billionaires". It seems pretty safe to say that regular individuals at the vast majority of start-ups would not be affected. Really I think this question speaks to one of the core problems around taxation discussion of extreme-net-worth individuals; there is a huge difference between winning $20M in the start-up lottery, and being a literal billionaire.