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WASHINGTON (AP) — Vice President Kamala Harris is using a New Hampshire campaign stop on Wednesday to propose an expansion of tax incentives for small businesses — presenting a pro-entrepreneur plan that may soften her previous calls for wealthy Americans and large corporations to pay higher taxes.
She wants to expand from $5,000 to $50,000 tax incentives for small business startup expenses, with the goal of eventually spurring 25 million new small business applications over four years. Harris is making the announcement while visiting the Portsmouth area, across the Piscataqua River from Maine.
New Hampshire has been reliably blue in recent presidential elections, but the trip could also have some benefit across state lines since Maine splits its electoral votes, allowing candidates to win some without carrying the full state. Still, it marks a rare deviation from Harris spending most of her time visiting a tight group of Midwest and Sun Belt battlegrounds likely to decide November’s election.
Since President Joe Biden dropped his reelection bid and endorsed Harris, the vice president has focused on the “ blue wall ” states of Michigan, Wisconsin and Pennsylvania that have been the centerpiece of successful Democratic campaigns.
She’s also frequently visited Arizona, Nevada and Georgia, all of which Biden narrowly won in 2020, and North Carolina, which she’s still hoping to flip from Republican former President Donald Trump.
Wednesday’s stop comes after Harris marked Labor Day with Monday rallies in Detroit and Pittsburgh and before she heads back to Pittsburgh on Friday — marking her 10th visit to Pennsylvania in 2024. By contrast, Wednesday is her first visit to New Hampshire in years.
Trump has called for lowering the corporate tax rate to 15% — a break with Biden who in his budget proposal in March suggested setting the corporate tax rate at 28%. Harris has released relatively few major policy proposals in the roughly six weeks since taking over the top of the Democratic ticket, but has not suggested she’s planning to deviate greatly from his administration on tax policy.
The small business plan Harris is presenting Wednesday has lots of facets that many in the business community would like. But that contrasts another proposal Harris unveiled last month, where she promised to help fight inflation by working to combat “price gouging” from food producers that she suggests have driven grocery store prices up unnecessarily.
Harris has built her campaign around calls to grow and strengthen the nation’s middle class — and suggested that rich Americans and large corporations should “pay their fair share” in higher taxes.
Biden, who similarly built his campaign around promoting the middle class, won New Hampshire by 7 percentage points in 2020, but Trump came much closer to winning it against Hillary Clinton in 2016. Still, the Harris campaign notes that it has 17 field offices operating in coordination with the state Democratic party across New Hampshire, compared to one for Trump’s campaign.
Some of the state’s Democrats were angry that Biden directed the Democratic National Committee to make South Carolina the first state to vote in the party’s presidential primary this year — displacing Iowa’s caucus and a first-in-the-nation primary New Hampshire held for more than a century.
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Despite that, New Hampshire pressed ahead with an unsanctioned primary. Though Biden didn’t campaign in it, or appear on the ballot, he still easily won via a write-in drive.
Trump is nonetheless hoping to use what happened to his advantage, posting on his social media account that Harris “sees there are problems for her campaign in New Hampshire because of the fact that they disrespected it in their primary and never showed up.”
“Additionally, the cost of living in New Hampshire is through the roof, their energy bills are some of highest in the country, and their housing market is the most unaffordable in history,” the former president wrote. “I protected New Hampshire’s First-In-The-Nation Primary and ALWAYS will.”
Crime
A court hearing for Cher’s son Wednesday over allegations he broke into a New Hampshire home this month has been canceled.
Elijah Allman’s arrest on March 1 was his second in New Hampshire in a matter of days. Allman, the 49-year-old son of the iconic singer and actress, was also detained Feb. 27, accused of acting belligerently at a prestigious prep school in Concord.

It is unclear if Allman, of Malibu, California, has any connection to the home in Windham, New Hampshire. He is being held in the Rockingham County Department of Corrections, Superintendent Jonathan Banville said.
The hearing Wednesday was continued until an undetermined date after Allman got an attorney Wednesday morning. The attorney, Sarah Landres, did not respond to a request for comment.
Allman, whose father was the late singer Gregg Allman, is charged with two counts of criminal mischief, one count of burglary and a count of breach of bail for breaking into the home on March 1. Police said in a report that Allman did not have permission to be at the home and forcibly entered it.
Officials at St. Paul’s School said Allman last month identified himself as the parent of a prospective student and slipped into the dining hall as some students were leaving the building. Police responded to reports that he was disturbing people in the building.
He was charged with four misdemeanors in the school incident: two counts of simple assault, criminal trespass and criminal threatening. Allman was also charged with a violation of disorderly conduct, which is illegal in the state but not considered a crime. He was released on bail.
Allman did not respond to an email requesting comment, and a phone number for him was not working.
In December 2023, Cher filed a petition to become a temporary conservator overseeing her son’s money, saying Allman’s struggles with his mental health and addiction have left him unable to manage his assets and potentially put his life in danger.
The petition says the superstar performer’s son is entitled to regular payments from a trust fund. But “given his ongoing mental health and substance abuse issues,” she is “concerned that any funds distributed to Elijah will be immediately spent on drugs, leaving Elijah with no assets to provide for himself and putting Elijah’s life at risk,” the petition says.
Los Angeles Superior Court Judge Jessica Uzcategui denied the request, saying she was not convinced that a conservatorship was urgently needed. Allman was in the courtroom with his attorneys, who acknowledged his previous struggles but argued that he was in a good place, was attending meetings, getting treatment and reconciling with his estranged wife.
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The son of Cher is scheduled to be in court Wednesday for a hearing over allegations he broke into a New Hampshire home earlier this month.
It was the second arrest in a matter of days for Elijah Allman, 49, of Malibu, California, who was detained Feb. 27 after allegedly acting belligerently at a prestigious prep school in New Hampshire. It was unclear if Allman had any connection to either St. Paul’s School or the home in Windham, New Hampshire.
Allman remains in the Rockingham County Department of Corrections in what is called preventive detention, Superintendent Jonathan Banville said.
Allman, whose father was the late singer Gregg Allman, faces two counts of criminal mischief, one count of burglary and a count of breach of bail for breaking into the home on March 1. Police said in a report that Allman did not have permission to be at the home and forcibly entered it .
In the incident at the prep school, Allman was charged with four misdemeanors: two counts of simple assault, criminal trespass and criminal threatening. Allman was also charged with a violation of disorderly conduct, which is illegal in the state but not considered a crime.
At about 7 p.m. that day, Concord police responded to reports that Allman was disturbing people in the dining hall of St. Paul’s School. After charging Allman, police said he was released on bail as his case works through the court system.
Allman did not respond to an email requesting comment, and a phone number for him was not working. It was unclear from the court records if Allman has an attorney.
In December 2023, Cher filed a petition to become a temporary conservator overseeing her son’s money, saying Allman struggles with mental health issues and addiction have left him unable to manage his assets and potentially put his life in danger.
The petition from the singer and actress said Elijah Allman is entitled to regular payments from a trust fund. But “given his ongoing mental health and substance abuse issues,” she is “concerned that any funds distributed to Elijah will be immediately spent on drugs, leaving Elijah with no assets to provide for himself and putting Elijah’s life at risk,” the petition says.
A few weeks later, Los Angeles Superior Court Judge Jessica Uzcategui denied the request, saying she was not convinced that a conservatorship was urgently needed. Allman was in the courtroom with his his attorneys, who acknowledged his previous struggles but argued that he is in a good place now, attending meetings, getting treatment and reconciling with his previously estranged wife.
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