This approach is part of a broader strategy to garner support from working-class voters and those concerned about their financial well-being. By focusing on tax relief, Trump seeks to position himself as a champion of the average American, contrasting his policies with those of his opponents who may advocate for higher taxes or more extensive regulations.
Seeking to woo targeted groups of voters during his campaign, President-elect Donald Trump rolled out plans for a sweeping array of tax breaks, including promises to eliminate levies on tips, overtime pay and Social Security benefits, for millions of Americans.

https://edition.cnn.com/2024/11/16/politics/taxes-tips-trump-campaign-promises/index.html
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