One party actually implemented the policy, while the other fought tooth and nail (and finally succeeded) to end it. I'll let you all guess which one.
According to the plan linked in the article https://mailchi.mp/press.kamalaharris.com/vice-president-harris-lays-out-agenda-to-lower-costs-for-american-families this tax credit would be for low and middle class families. Which I agree with and like. Help those that need it.
Edit: copy/pasta of the relevant bit: "Vice President Harris is proposing a new plan to get tax relief to more than 100 million Americans. Her plan will expand the Child Tax Credit to provide a $6,000 tax cut to families with newborn children. Unlike Trump and Vance, Vice President Harris is committed to ensuring no one earning less than $400,000 a year will pay more in new taxes."
Harris' 'no tax on tips' plan is specifically about service workers.
Trump's 'no taxes on tips' plan is based on Ted Cruz's plan which defines "tip" so loosely it can apply to hedge fund managers.
Harris' plan still gives no tax relief to the vast majority of workers, but there are so many really low-paid service workers that are expected to make up their very low, if not legally below minimum, wages in tips that I can't really get too worked up about unfairness like that.
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