tacitly

https://dictionary.cambridge.org/dictionary/english/tacitly

without expressing something directly:

So did she or didn’t she express this opinion?

I’d say such a tax would be illegal, and Harris is a lawyer, so she very well know that.
Here (Denmark) We actually have such a tax, but it’s voluntary, and it’s a lower rate than the normal tax.

So in short, I’m skeptical to a degree of almost certain, that Harris will not do what is stated in the headline.