What’s in Biden’s Spending Plan: Free Preschool and National Paid Leave

President Biden’s latest proposal is funded by raising taxes on wealthier Americans, and it is likely to encounter Republican resistance for that reason.

WASHINGTON — President Biden’s $1.8 trillion spending and tax plan is aimed at bolstering the United States’ social safety net by expanding access to education, reducing the cost of child care and supporting women in the work force. Like the $2 trillion infrastructure plan that preceded it, Mr. Biden’s latest proposal is funded by raising taxes on wealthier Americans, and it is likely to encounter Republican resistance for that reason. Here’s a look at parts of the president’s spending proposal: