Vice President Kamala Harris, the Democratic presidential nominee, on Wednesday proposed policies she hopes will help spur small business creation across the U.S., and she announced a break with one of President Biden’s policies by calling for a smaller increase than he has proposed on taxes on capital gains.

For one, she wants to expand the small business tax credit tenfold — from $5,000 to $50,000 — to help startups cover the average $40,000 it costs to launch an enterprise. She’s also setting a goal of receiving 25 million new small business applications in her first term, up from the record 19 million that were filed under the Biden-Harris administration.

On the capital gains tax, Harris argued that “when the government encourages investment it leads to broad based economic growth and it creates jobs which make our economy stronger.”

Harris’ proposal of 28% capital gains tax rate for those making over $1 million is lower than than the 39.6% rate established in Biden’s FY2025 budget proposal. It is currently 23.8%.