Kamala Harris and Joe Biden have vowed to “repeal“, “get rid of the whole thing“, and “eliminate” the Tax Cuts and Jobs Act, also known as the Trump tax cuts. But the Kamala Harris campaign directly benefited from the Trump tax cuts: The Harris national campaign headquarters was purposefully located in an Opportunity Zone in Baltimore made possible by the tax cuts signed into law by President Donald Trump in 2017.

Harris has pledged to fully repeal the Tax Cuts and Jobs Act if elected. “Get rid of the whole thing,” she said. If Biden and Harris repealed the tax cuts, the Opportunity Zones — including the one where her campaign headquarters was located — would be abolished.

For months, the Harris campaign headquarters was housed in a different Baltimore location. The campaign told the The Baltimore Sun that the headquarters would be purposefully moved to an Opportunity Zone:

The campaign said the permanent site will be located in an “opportunity zone.” That federal program — part of a 2017 tax reform law — is designed to attract billions of dollars of private investment and government resources to distressed communities around the nation.”

The Harris campaign moved to its new, permanent location inside the Opportunity Zone in early June of last year.

The GOP-enacted Tax Cuts and Jobs Act created the Opportunity Zones to encourage long-term investment, innovation, and growth in distressed areas. As noted by the Maryland Department of Housing and Community Development, which monitors the Harris/Baltimore opportunity zone:

The Opportunity Zone program is a nationwide initiative administered by the U.S. Treasury created under the 2017 Tax Cuts and Job​s Act. The program provides federal tax incentives for investment in distressed communities over the next 10 years. Areas designated as Opportunity Zones will be able to reap the benefits of new capital investment to help redevelop underserved communities. 

Meanwhile, Biden and Harris continue to rail against the tax reform that made the Opportunity Zones possible.

Americans for Tax Reform has collected over 1,200 examples of good news arising from the Tax Cuts and Jobs Act including hundreds of job-creating developments inside Opportunity Zones.

See also:

August 14, 2020: HYPOCRITES: Biden and Harris Slam Uber and Lyft But Have Used Them Over 1,400 Times

August 13, 2020: Kamala Harris and Joe Biden Vow to Abolish Your Right to Work

August 12, 2020: Video: Kamala and Joe Vow to Raise Your Taxes

August 11, 2020: Kamala Harris: “Get rid of the filibuster to pass a Green New Deal.”

August 4, 2020: Video: Biden Vows to Raise Taxes Despite Obama Warning

July 28, 2020: Biden Threatens Freelancers and Independent Contractors Nationwide

July 27, 2020: Video: Biden Vows to Sacrifice “Hundreds of Thousands” of Jobs in Order to Impose Green New Deal

July 15, 2020: Biden Will Impose Highest Capital Gains Tax Rate Since Jimmy Carter in 1977

July 13, 2020: Biden Broke His Middle Class Tax Pledge

July 9, 2020: Even in a pandemic, Biden vows to impose higher corporate tax rate than communist China

May 27, 2020: Biden Vows to Bring Back the Individual Mandate Tax, A Violation of His Middle Class Tax Pledge

May 22, 2020: Joe Biden said: “Let’s repeal the Trump tax cut.”

May 22, 2020: Joe Biden said he wants to raise the corporate tax rate.

May 8, 2020: Joe Biden lies about the Tax Cuts and Jobs Act

April 5, 2020: Biden Endorses Another Tax Hike on Middle Class

March 11, 2020: Video compilation: How High Will Biden Raise Your Capital Gains Taxes?

March 6, 2020: Video Compilation: Joe Biden is Not a Moderate