April 27 (Reuters) - Here is how President Joe Biden will propose on Wednesday raising taxes on the wealthiest Americans to pay for pre-kindergarten and community college education and paid leave for healthcare, based on sources familiar with his plans and past comments he has made. WHAT AMERICANS WOULD GET 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 to provide 12 weeks of paid leave for all workers for their own or a family member’s serious health condition. Free community college: Biden has 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 a $1.9 trillion coronavirus relief package passed in March. HOW THE RICHEST AMERICANS WOULD PAY FOR IT 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 with 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: He would raise revenue by increasing enforcement at the tax-collecting Internal Revenue Service to bring in more money from wealthy Americans who evade taxes. (Reporting by Jarrett Renshaw; Editing by Heather Timmons and Howard Goller)