Jorge Castro, former Counselor to the IRS Commissioner and former Congressional tax counsel, commented on the tax policies and positions of Senator J.D. Vance (OH-R) and Governor Tim Walz (MN-D), the two potential vice presidential candidates. Castro notes that "Sen. Vance... has been very vocal on a number of economic policy ideas," aligning with traditional Republican support for the Tax Cuts and Jobs Act (TCJA) and business relief. However, he also embraces Republican populist elements, such as taxing college endowments and addressing tax loopholes. His efforts include co-sponsoring bills to make certain TCJA provisions permanent and enacting measures like the College Endowment Accountability Act, which would significantly raise taxes on large university endowments. Conversely, Gov. Tim Walz focuses on middle-class tax relief and clean energy. Castro explains that Walz's policies are in line with traditional Democratic priorities, such as enhancing the Child Tax Credit and advocating for tax reforms that include business tax increases to fund social initiatives.