Tax breaks for families with children? Supporting Ukraine? Drilling for oil?

From taxes, to immigration, to abortion — here are the five key issues which are at stake as Donald Trump and Kamala Harris enter a final sprint in the race for the White House.

Economy

Trump, who cut taxes for businesses and the wealthy during his 2017-2021 presidency, plans to impose tariffs of more than 10 percent on all US imports, which he says will enable him to lower taxes for Americans.  

The Republican has also vowed to make the United States the “crypto capital of the planet,” and launched his own cryptocurrency platform with his sons in September.

Democrat Harris, meanwhile, is appealing to the middle class with her promise to create an “opportunity economy,” while pitching moderate tax hikes for the richest people.

The 60-year-old has also promoted child tax credits, support for first-time homebuyers, and help for small businesses.

Immigration

Trump has taken a hard-line approach on immigration, saying that he will order mass deportations of millions of undocumented migrants if reelected.

The former president, who in 2016 promised to build a wall along the US-Mexico border, has accused immigrants of “poisoning the blood of our country

For her part, Harris has pledged a tough stance and warned of “consequences” for people who enter the country illegally. 

She has supported President Joe Biden’s plan to tighten up immigration policy, notably by investing in physical barriers on the border. 

Abortion

Reproductive rights are a big issue for some US voters after the federal right to abortion was removed in 2022 with the overturning of Roe v Wade, resulting in total abortion bans in some states. 

Trump has often boasted of his role in appointing the Supreme Court justices who scrapped the 1973 decision, and has further hinted that he may restrict access to drugs used in medical abortions if reelected. 

The 78-year-old, who was found liable last year for sexually assaulting writer E. Jean Carroll, has nonetheless promised to be “great for women.”

Harris wants to pass a federal law to reinstate nationwide abortion rights, making the issue a key part of her presidential campaign. 

On November 5, voters in 10 states will decide whether to adopt constitutional amendments that could shape the future of abortion access in their states.   

Foreign politics

With wars raging in the Middle East and in Ukraine, Trump has promised to quickly resolve both conflicts — though without explaining how. 

He has denounced the huge amount of US funding for Kyiv since it was invaded by Russia in 2022. 

Harris has pledged her enduring support for Ukraine if reelected.

Both Trump and Harris offer continued backing for Israel, though the vice president has drawn more attention to the suffering of Palestinians. 

Climate

The United States is the world’s second-biggest greenhouse gas emitter behind China, but neither candidate has outlined a comprehensive platform on the issue.

Trump, who has long denounced climate change as a “hoax” despite overwhelming scientific evidence, plans to cut subsidies for renewable energies and electric vehicles, which he says harm businesses.

The Republican has vowed to “drill, baby, drill” for oil, and to again remove the United States from the Paris climate agreement.

Harris has promoted the “Inflation Reduction Act” of President Joe Biden, which has driven investment in green energy.

She “is committed to continuing and building upon the United States’ international climate leadership,” according to her campaign website.