Vice President Kamala Harris has put forward a proposal to expand tax deductions for small businesses, a policy that closely mirrors a Republican-backed plan from six years ago. Harris is calling for an increase in the deduction for small business start-up expenses from $5,000 to $50,000, a move that was previously championed by Republicans and supported by President Donald Trump during his administration.

In 2018, Rep. Vern Buchanan (R-FL) introduced a similar bill that aimed to raise the deduction to $20,000. The proposal gained unanimous support from Republican members of the House and the backing of the Trump administration. However, it was largely opposed by Democrats, who argued that such tax breaks primarily benefit wealthier individuals who own pass-through businesses.

The current law allows small business owners to deduct expenses such as advertising and salaries incurred before the business officially starts, but the deduction is capped at $5,000. Harris’s proposal seeks to expand this deduction significantly, making it more attractive for new businesses to get off the ground.

Harris is expected to promote this plan in New Hampshire as part of her broader strategy to encourage the creation of 25 million new small businesses during her first term. By comparison, President Joe Biden’s administration has seen the start of 19 million small businesses to date.

This latest proposal marks Harris’s continued effort to distance herself from some of the Biden administration’s policies, which have been criticized as being unfriendly to business. Last month, Harris expressed support for a plan to stop taxing tips for service workers, another policy first introduced by Donald Trump. Additionally, Harris has recently shifted her stance on fracking, now opposing a ban that she previously supported.