April 22 (Reuters) - President Joe Biden is expected to announce a sweeping “American Families” proposal next week to invest in government-funded childcare, universal pre-kindergarten education, and paid leave for workers - and make the wealthiest Americans pick up the tab. Here is a summary of how it might work, based on sources familiar with the plan and details from Biden’s campaign proposals on which the plan is built. Universal pre-kindergarten: Biden said on the campaign trail that he would provide federally funded universal pre-kindergarten for all 3- and 4-year-old children. Paid family leave: Biden supports legislation that will provide 12 weeks of paid leave for all workers for their own or a family member’s serious health condition. Free community college: Biden supported providing two years of community college or other high-quality training program debt-free for individuals looking to learn or improve their skills to keep up with the changing nature of work. Extended child tax credits: Biden is seeking to extend the expanded child tax credit — which is essentially a monthly payment from the government for most families — through 2025. The credit was created on a temporary basis by the $1.9 trillion coronavirus relief package passed in March. Top marginal tax: Biden will propose raising the top marginal income tax rate to 39.6% from 37%. For tax year 2021, the top tax rate is 37% for the richest Americans - individual taxpayers with incomes greater than $523,600 and married couples filing jointly of over $628,300. Capital gains: Biden would nearly double taxes on capital gains, or income earned from the sale of an asset like a stock, to 39.6% for people earning more than $1 million. On the campaign trail, Biden proposed taxing capital gains and dividends as ordinary income for taxpayers earning over $1 million. Inheritance: Biden could eliminate a provision of the tax code that reduces taxes for wealthy heirs who sell assets they inherit that have gained value over time. Enforcement: Raise revenue by increasing enforcement at the Internal Revenue Service to bring in more money from wealthy Americans who evade taxes. (Reporting by Jarrett Renshaw; Editing by Heather Timmons and Peter Cooney)