Trump’s Maine tax warning leaves out the breaks’ built-in expiry

Trump made the claim on 3 November 2026, endorsing former Republican governor Paul LePage against Dunlap, Maine’s state auditor, in the state’s 2nd congressional district. In the archived Truth Social post, he said Dunlap opposed tax relief on tips, overtime and Social Security. Trump had made the same accusation on 26 October.

Trump offered no evidence in the post for his claim about Dunlap’s position. Dunlap’s published answers to questions from the Bangor Daily News did not address the three federal deductions, and his position on each remains unclear.

Dunlap has proposed removing the cap on earnings subject to Social Security payroll tax, which would require higher earners to pay contributions on more of their wages. The cap is $184,500 in 2026, according to the Internal Revenue Service. LePage said adjusting the cap so higher earners pay more might help the programme’s finances. That payroll tax is separate from income tax on benefits.

LePage’s campaign also told local broadcaster WABI in September that Dunlap had voted as a state legislator in 1999 to tax Social Security benefits. The alleged vote has not been verified; the campaign’s allegation concerns a state tax rather than the later federal deduction.

Democrats have since won control of both the House of Representatives and the Senate, according to the Associated Press. But the election does not itself change tax law. Repealing the deductions early would require new legislation, which Trump could veto; Congress would need a two-thirds majority in each chamber to override him.

All 212 House Democrats voted against the 2025 tax-and-spending package, but that was a vote on the whole bill, not on the deductions individually.

Democratic Representative Sean Casten called for the entire law to be repealed in 2028, arguing that this would not affect taxation of tips or overtime because the deductions expire. They still apply for the 2028 tax year, so the effect would depend on the timing and terms of a repeal. Another Democrat, Emilia Sykes, co-sponsored a bill to expand the overtime deduction, including to some railway and airline workers.

What the tax law provides

The measures Trump promoted are income-tax deductions, not blanket exemptions. Eligible taxpayers can deduct up to $25,000 in qualifying tips and up to $12,500 of legally required overtime premiums — the extra pay above the normal rate — or $25,000 on a joint return. The deductions reduce taxable income rather than cutting tax bills dollar for dollar, and phase out at higher incomes. Social Security and Medicare payroll taxes generally still apply.

The Social Security measure is an extra deduction of up to $6,000 per eligible person aged 65 or over. It can be claimed by people who do not receive Social Security, and some benefits remain subject to income tax.

All three deductions apply for tax years 2025 to 2028 and are scheduled to expire afterwards unless Congress extends them. That deadline was part of the law before this election.