The economy is a major concern for US voters in the upcoming presidential election. Polls show that voters of all persuasions remain unhappy about the state of the economy. Kamala Harris and Donald Trump have laid out plans to address economic issues such as taxes, cost of living, and labor. Harris plans to expand the child tax credit, reduce healthcare costs, and crack down on price gouging. Trump wants to reduce the corporate tax rate to 15% for companies that manufacture their products in the US. Both candidates have pledged to end taxes on tips and make permanent tax cuts introduced under Trump in 2017. Harris has also proposed to increase the start-up expense tax deduction from $5,000 to $50,000. Trump has proposed to end market-distorting restrictions on oil, natural gas, and coal.