Trump’s tax attack on Lacore contradicts her campaign’s stance on tips

On 2 November 2026, a day before the election, Donald Trump renewed his endorsement of Republican Jenny Costa Honeycutt for South Carolina’s 1st congressional district. In the Truth Social post, reproduced by the Trump’s Truth archive, he said her Democratic opponent, Nancy Lacore, opposed his “no tax” measures on tips, overtime and Social Security. He predicted that all three would be “terminated” if she and the Democrats “ever got in”.

Lacore’s campaign had said on 7 October that she supported provisions in the bill “including No Tax on Tips”, while criticising the wider law as favouring billionaires and corporations over working families. Trump had made a virtually identical tax accusation on 26 October.

Neither that statement nor Lacore’s answers to a questionnaire from The Island News set out her positions on the overtime and senior deductions. In the questionnaire, she opposed cuts to Social Security and Medicare – a different question from how benefits are taxed.

The 2025 law provides limited federal income-tax deductions, rather than blanket exemptions. Eligible taxpayers can deduct up to $25,000 a year in qualifying tips. The maximum for qualifying overtime is $12,500, or $25,000 on a joint return. The overtime deduction covers only the extra pay above the regular rate, and both deductions phase out at higher incomes. Social Security and Medicare payroll taxes can still apply to tips.

Social Security is the US system of retirement, disability and survivors’ benefits. The law gives eligible people aged 65 or over an additional deduction of up to $6,000 each, whether or not they receive Social Security. It can reduce income-tax bills, but Social Security benefits can still be taxable.

All 212 House Democrats voted against the 2025 package, as did two Republicans. That was a vote on the whole bill, not each deduction separately. Illinois Democrat Sean Casten has called for repealing the entire law in 2028, while arguing that it would not affect taxes on tips and overtime. Ohio Democrat Emilia Sykes, who voted against the package, later co-sponsored a proposal to expand the overtime deduction.

Those votes and proposals do not establish that a Democratic win would end all three benefits. Changing the deductions would require legislation. They are already due to expire after the 2028 tax year unless extended, regardless of the election result; the effect of any repeal in 2028 would depend on its terms.