
North Carolina Senate Race Spotlight: Tax Claims Under Scrutiny
As the North Carolina Senate race heats up, tax policies have become a central focus, especially after a recent advertisement from Republican candidate Michael Whatley. The ad criticizes former Governor Roy Cooper, suggesting he supports tax increases, a claim that has drawn significant attention and debate.
In the competitive race for North Carolina’s open U.S. Senate seat, issues related to cost of living are expected to play a pivotal role. Whatley’s advertisement, which is being broadcast statewide through streaming platforms, asserts that “Cooper backs higher taxes on tips and overtime and even higher taxes on Social Security.” In contrast, the ad promises that Whatley will work to “cut taxes and make life more affordable.”
The accusations in the ad appear to be connected to the One Big Beautiful Bill Act (OBBB), a Republican budget law. This law introduced temporary tax deductions for some tips and overtime, yet also included permanent tax breaks for wealthy individuals and significant Medicaid cuts. Cooper opposed this legislation, explicitly criticizing its healthcare-related reductions.
In a statement last year, Cooper highlighted the challenges faced by North Carolinians, saying, “Groceries are higher, utilities are higher, rent is higher, childcare is higher and harder to find, and now we’re seeing the cost of health care significantly increase, or even be eliminated, by the ‘Big, Beautiful Bill’ that just passed.” He further noted, “My opponent, Michael Whatley, says that he would have voted for the Big, Beautiful Bill in a heartbeat.”
Despite Whatley’s claims, Cooper has consistently supported the elimination of taxes on tips, overtime, and Social Security benefits on various occasions.
During his tenure as governor, Cooper approved a bipartisan budget in 2021 that reduced taxes for the majority of residents in the state. Whatley himself commended Cooper for enacting this budget, describing it as “one of the best bills for North Carolina that we’ve ever seen.”
Furthermore, in 2019, Cooper signed into law a tax cut aimed at benefiting the middle class.
According to a recent Public Policy Survey, Cooper is currently leading Whatley by four points in the Senate race, although the margin suggests the competition might be intensifying compared to earlier polls.






