Whatley’s Ad Distorts Cooper’s Tax Policies in North Carolina Senate Race

Ad Controversy Highlights Tax Policy Dispute in North Carolina Senate Race

A recent advertisement by Republican candidate Michael Whatley has intensified discussions around former Governor Roy Cooper’s tax policies in the competitive race for North Carolina’s open U.S. Senate seat. With economic concerns and cost-of-living issues at the forefront, the candidates are emphasizing their contrasting fiscal approaches.

The advertisement, which is being broadcasted on streaming services throughout the state, accuses Cooper of supporting "higher taxes on tips and overtime and even higher taxes on Social Security." In stark contrast, Whatley promises to "cut taxes and make life more affordable" for North Carolinians.

Analysts suggest the claims made in the ad are linked to the One Big Beautiful Bill Act (OBBB), a Republican-supported budget measure that introduced temporary tax deductions for certain tips and overtime pay but provided permanent tax reductions primarily for wealthier taxpayers and made significant cuts to Medicaid. Cooper has been vocal in his opposition to this law, particularly criticizing its detrimental effects on healthcare funding.

Cooper articulated his concerns last year about rising costs, 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.” He also pointed out that Whatley expressed support for the OBBB, noting, “My opponent, Michael Whatley, says that he would have voted for the Big, Beautiful Bill in a heartbeat.”

Despite Whatley’s advertisement claims, Cooper has publicly endorsed the removal of taxes on tips, overtime, and Social Security benefits on multiple occasions, reinforcing his stance on fiscal policy in several statements.

During his governorship, Cooper successfully advocated for a bipartisan budget in 2021 that led to tax reductions for a significant portion of North Carolinians. Whatley has even praised this legislative effort, acknowledging it as “one of the best bills for North Carolina that we’ve ever seen.” Additionally, in 2019, Cooper enacted another tax reduction focused on benefiting the middle class.

Current polling from Public Policy Survey indicates that Cooper holds a slight four-point lead over Whatley, signaling a tightening race as the election approaches and underscoring the close competition between the two candidates.