The article discusses the opposing positions on tax policy that Donald Trump and Kamala Harris presented leading up to the 2024 presidential election. 

• Trump's proposed policies include removing taxes on Social Security payments and lowering the corporate tax rates, while Harris' include increasing the refundability of the Child Tax Credit and backing efforts to support families making under $100,000 annually.
• Voters look to Harris' history as a senator to get a better sense for the types of tax initiatives that she would support as president.
• The election comes at a time where many Americans are concerned about the state of the US economy, with inflation on the rise and labor shortages enduring.

Professor Bruckner says: "The Child Tax Credit is a real opportunity for her to tout the success of the refundable tax credit. It was an essential part of her tax proposal in 2019, and the Biden administration was actually able to do that with the credit. There was a bipartisan proposal just sitting there that was passed by the House earlier this year which would have expanded the credit."

Read the article here.