>

There's also the non-trivial consideration that it would still need to pass the house, which just isn't going to happen.  I could maybe stretch my imagination to conclude that every Democrat would vote for it, (which is far from certain), but I would then also have to imagine a handful of Republicans in the house voting against their party.
President Joe Biden will call for quadrupling the levy on corporate stock buybacks and renew his calls for a minimum tax on billionaires during his State of the Union address Tuesday. 
“This minimum tax would make sure that the wealthiest Americans no longer pay a tax rate lower than teachers and firefighters,” the White House said in a preview Monday of the economic aspects of Biden’s speech. >

Hmm, I was about to say there's no way this passes, but I imagine a billionaire tax could pass through reconciliation right?
Though I would bet on conservative Democrats like Manchin killing it.
Edit:  I should note it'd also need to pass the Republican controlled house.  So I'm back to the first thing. This isn't gonna pass even if they try to put it to a vote.  If it gets out of the Senate, it's dying in the house.  I'd be happy to be convinced otherwise, of course. >

The VP only votes if there is a tie after all Senators have voted. Manchin and Sinema voting no would result in a 49-51 tally.