NORTH HAMPTON, NH — Vice President Kamala Harris travels to the crucial battleground state of New Hampshire on Wednesday to meet with former President Donald Trump in 2024 to outline her economic vision for the country.

The vice president will use the event at Throwback Brewery, a popular brewery and restaurant on the New Hampshire coast, to propose a tenfold expansion of a new small business tax credit and announce her goal of collecting 25 million applications from small businesses during Harris’ first term.

But the trip to New Hampshire, where Democrats have won five consecutive presidential elections but where the White House remains hotly contested, is also seen by Harris as a chance to soothe any lingering resentment over Democratic Party moves to shift New Hampshire away from its traditional role as the site of the nation’s first-in-the-nation presidential primary.

Harris’ plan would increase the current $5,000 deduction for small-business start-up costs (costs such as market research, advertising and employee training that small businesses incur before they start) to $50,000.

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Vice President Kamala Harris speaks during a campaign event in Detroit, Monday, September 2, 2024. (Emily Elconin/Bloomberg via Getty Images)

The proposal would also give start-ups more flexibility in deciding when they can claim the larger deduction, which could translate into greater benefits.

“The vice president’s plan will dramatically increase support for Americans who start small businesses and cut unnecessary red tape,” Harris’ campaign said.

Harris and Trump have very different visions when it comes to business taxes. Last month, the vice president proposed raising the rate that large companies pay from 21% to 28%, describing it as “a fiscally responsible way to put money back into the pockets of working people and make sure billionaires and large corporations pay their fair share.”

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Her move is in line with President Biden, whose March budget proposal also included a 28% corporate tax rate. If implemented, it would represent a major rollback of the 2017 tax cuts, the Trump administration’s most significant domestic legislation, which drastically lowered the corporate tax rate from 35% to 21%.

Trump, in his bid to return to the White House, called for cutting the corporate tax rate to 15%.

Republican presidential candidate and former President Donald Trump speaks at a rally at 1st Summit Arena at the Cambria County War Memorial in Johnstown, Pennsylvania, Friday, Aug. 30, 2024. (AP Photo/Rebecca Droke)

Harris’s visit to New Hampshire is her first since 2021, and it’s a break from the visits she made after replacing Biden six and a half weeks ago as the top candidate on the national Democratic ticket. The visits included stops in seven key battleground states (Pennsylvania, Michigan, Wisconsin, Georgia, North Carolina, Arizona and Nevada) that decided the 2020 presidential election and are likely to determine the winner in 2024.

Although New Hampshire remains a state with highly competitive general elections, it has been 24 years since a Republican won the state’s four electoral votes, when then-Texas Gov. George W. Bush won the state in the 2000 White House election.

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Eight years ago, Trump lost New Hampshire by a razor-thin margin to 2016 Democratic presidential candidate Hillary Clinton, but four years ago, Biden defeated him in New Hampshire by seven percentage points.

Four years later, Biden enjoyed a slim lead over Trump in Granite State opinion polls until his disastrous performance in a late June White House debate with his predecessor. After that debate, polls showed a race within a margin of error in New Hampshire.

Vice President Kamala Harris and former President Donald Trump. (Getty Images)

But since Harris took over from Biden, she has gained a surge in energy and momentum, with the latest polls in New Hampshire showing the vice president with a single-digit lead over the former president.

“The vice president is not going to take any vote for granted, and she comes to New Hampshire and wants to make sure that everyone hears her message and votes for her,” longtime New Hampshire Democratic Party Chairman Ray Buckley told Fox News.

The Trump campaign stressed before Harris’ visit that “President Trump’s campaign is maintaining a presence on the ground in New Hampshire, including staff and offices, while Kamala Harris is parachuting in because she knows the Granite State is in play.

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In fact, the Harris campaign and Democrats have 17 campaign offices across the Granite State and enjoy a significant field advantage over the Trump campaign and Republicans in the state.

Trump took to social media on the eve of Harris’ visit to accuse the vice president of “seeing problems for her campaign in New Hampshire because of the fact that they disrespected her in the primary and never showed up.”

Republican presidential candidate former President Donald Trump delivers a speech alongside supporters, campaign staff and family members during his rally on primary night at the Sheraton Hotel on January 23, 2024 in Nashua, New Hampshire. (Alex Wong/Getty Images)

He also criticized Harris for inflation and housing prices, two of New Hampshire’s top issues. “The cost of living in New Hampshire is sky high, their energy bills are among the highest in the country, and their housing market is the most unaffordable in history,” Trump argued.

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The former president’s claim that Harris “disrespected” New Hampshire harks back to a decision in late 2022 and early last year by the Democratic National Committee — following Biden’s lead — to remove New Hampshire from its traditional role as the state hosting the nation’s first-in-the-nation presidential primary.

New Hampshire, following state law that mandates presidential primaries must be held first, did just that, meaning the state’s Jan. 23 nominating contest was not certified by Democrats.

A plaque outside the State Capitol in Concord, New Hampshire, recognizes the state’s prominence in hosting its first presidential primary elections for a century. (Fox News-Paul Steinhauser)

Biden did not put his name on the ballot, and both he and Harris stayed away from the state, but thanks to a well-organized write-in effort by Democratic establishment leaders in New Hampshire, the president easily won the primary, beating out his unlikely rivals.

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The president returned to New Hampshire in March after securing the Democratic nomination, a visit that the political world saw as an olive branch to Granite Staters.

Republicans did not change New Hampshire’s lead in the presidential nominating calendar.

Trump, who has not visited New Hampshire since winning the GOP primary on Jan. 23, boasted in a social media post: “I protected the first-in-the-nation primary in New Hampshire and will ALWAYS do so!”

Additionally, in an interview Wednesday morning on “Good Morning New Hampshire with Jack Heath,” Trump said, “Oh yeah, I’ll be there — it’s a very important place to me,” when asked if he would return to the state before Election Day.

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