Elections

NC Senate candidate Michael Whatley campaigns on tax cut for service workers

Key Takeaways
Key Takeaways

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  • Whatley led a Zebulon roundtable about the No Tax on Tips policy.
  • One Big Beautiful Bill lets service workers deduct up to $25,000 from federal taxes.
  • Whatley contrasted his tax stance with Roy Cooper’s and appealed to Hispanic voters.

Senate candidate Michael Whatley walked into a bar in Zebulon, where a group of young workers were waiting to hear him speak about President Donald Trump’s “No Tax on Tips” initiative.

“When we think about this election and we talk about the economy,” Whatley said, “we talk about voters here in North Carolina, we talk about workers here in North Carolina, it really comes down to a pretty simple premise: I want you to take home more money, and I want you to keep more money. I want you to make money, and I want you to keep more money.”

Whatley, 56, a Republican from Gastonia, led a roundtable discussion about a policy found in the One Big Beautiful Bill, one that allows service workers to deduct up to $25,000 in voluntary tips from federal taxes. It does not apply to a required gratuity added to a bill.

“No Tax on Tips” was part of Trump’s campaign promises, and the One Big Beautiful Bill was a large piece of legislation passed last summer that fulfilled many of Trump’s pledges.

As Trump campaigned last year, Whatley served as chairman of the Republican National Committee, making it hard to separate their policy stances.

Wednesday’s event at Smash Masters in Zebulon was a rare moment in which Whatley allowed the media to see him interact with the public. The room was filled with posters that said “No Tax on Tips” and Whatley’s name.

“There’s a lot of talk about the economy and that’s absolutely appropriate,” Whatley said. “The economy is always going to be a driver for us, but it’s important to note that Roy Cooper and I have very different stances when it comes to the things that need to happen for you to make more money, and for you to keep more money.”

Michael Whatley holds a roundtable for service workers at Smash Masters in Zebulon, North Carolina on Wednesday, June 3, 2026.
Michael Whatley holds a roundtable for service workers at Smash Masters in Zebulon, North Carolina on Wednesday, June 3, 2026. Danielle Battaglia Danielle Battaglia

Former Gov. Roy Cooper, 68, of Raleigh, is running against Whatley on the Democratic ticket. He’s held public “Make Stuff Cost Less” events across the state discussing how he plans to make North Carolina more affordable when he gets to Congress.

“Roy Cooper cut taxes for working families and is running for the U.S. Senate to make stuff cost less,” said Jordan Monaghan, a campaign spokesman for Cooper.

During Cooper’s tenure as governor he signed several tax cuts into law, including for middle class families, businesses and individuals, and he has advocated for child and dependent care tax credits. He sought to block other tax cuts, including those he argued mostly benefited the wealthy and corporations.

Whatley painted a very different story about Cooper’s record during his speech Wednesday as he addressed eight young voters at the roundtable. Among them was George Roa, a town commissioner in Zebulon who said he supports Whatley for every reason he opposes Cooper.

Roa, who is Hispanic, said that he came to speak at the roundtable on behalf of the Hispanic members of the community. Roa said that it’s important for the Hispanic community to be involved in this election since many of them work in industries that rely on tips.

“I feel that Mr. Whatley’s campaign on trying to save people money, on trying to lower prices on things, on trying to keep community safe,” Roa said, “those are the things that I want to do for my community here as the commissioner.”

The key to winning the votes of Hispanic people, especially in a heavily Democratic area like Wake County, he said, is talking to voters well before the election.

“I think if you just put people first, and you put common sense policies first, and you’re practical, and you have a way to actually implement the things that you want to do, and you’re not just giving out big dreams,” Roa said, “I think that might be enough to win.”

Roa added that everyone is complaining about money right now.

“Things are getting more expensive, gas is going up,” Roa said. “We’ve seen this before, a couple years ago, so fix it. We got to really depend on these politicians and hold them accountable to do it. If you run a campaign on this, and you don’t do it, you need to be held accountable.”

Sophia Ziegler, an 18-year-old student at East Carolina University who was part of the roundtable, said that she works as a hostess on the weekends to help cover living expenses and educational costs.

“I have plans to go to grad school,” Ziegler said. “So I think that if he wins and he can fulfill his promises, it will have great significance … allowing me for a more financially secure future, as well as helping me support my day-to-day life.”

John Taylor, who spoke at the roundtable, said that he would sometimes get tipped while he worked through college.

“Not having to pay taxes on that stuff is really helping me make ends meet,” Taylor said. “I’m not having to worry about, you know, going into the red.”

Jessica Thompson, one of the Smash Masters owners, said everyone believes that restaurants own a ton of money, but don’t consider the increasing cost of groceries.

“I think that if we were to start taxing the tips, there’s a domino effect. You’re going to have to look at minimum wage, and then when that goes up, everything else is going up,” she said.

Whatley confirmed to the group he supports lowering taxes.

“I want you to be able to keep your money and make the decisions that you need going forward,” Whatley said.

This story was originally published June 3, 2026 at 7:05 PM.

Danielle Battaglia
McClatchy DC
Danielle Battaglia is the congressional impact reporter for The News & Observer and The Charlotte Observer, leading coverage of the impact of North Carolina’s congressional delegation and the White House. Her career has spanned three North Carolina newsrooms where she has covered crime, courts and local, state and national politics. She has won two McClatchy President’s awards and numerous national and state awards for her work.
Ronni Butts
The News & Observer
Ronni Butts is a news and politics intern at The News & Observer. She is a rising senior at N.C. Central University. 
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