The key takeaways:

The 30-second ad, titled “Here’s a Tip,” began airing in Nevada on Aug. 22, according to AdImpact, a service that tracks political advertising. The ad starts by warning viewers not to be fooled by what the vice president has said.

“Harris not only supports taxing service workers’ tips, news reports confirm [President Joe] Biden and Harris have weaponized the IRS to confiscate your tip money,” the ad’s narrator says. “Harris and Biden have literally unleashed the IRS to harass workers who receive tips and they just may be coming to your house next.”

The narrator then says: “Only President Trump has a plan that ends all taxes on service workers’ tips.”

Trump, the Republican presidential nominee, did propose eliminating federal taxes on tips in a June 9 rally in Nevada. But two months later, at her own Nevada rally on Aug. 10, Harris, the Democratic nominee for president, announced that she, too, would “eliminate taxes on tips for service and hospitality workers” as president.

Under current law, employees are required to pay income taxes on their income – including tips – and both employers and workers pay payroll taxes on that total income. Payroll taxes fund Social Security and Medicare.