Election 2026 · Public beta

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Issue record

Costs and taxes

In short

Mendoza's campaign would curb price gouging, modernize the Child Tax Credit and oppose Social Security cuts. Ciscomani's campaign backs lower taxes and says he supported tax relief on tips, overtime and Social Security. No campaign site or position was found for Peters; Swing's campaign backs a universal basic income and forgiving student loans. Ciscomani voted for the 2025 law with capped tip and overtime deductions through 2028; it leaves Social Security benefits taxed as before.

Campaign positions

What each campaign says.

JoAnna Mendoza

Her campaign says she will crack down on price gouging, modernize the Child Tax Credit, oppose tariffs that raise prices, and oppose any cut to Social Security benefits. It also backs workforce training and the right to unionize.

Juan Ciscomani

His campaign says he fights for lower taxes and fiscal responsibility, and that he has supported tax relief including on tips, overtime and Social Security.

Jereme Lance Peters

His position is not established: no campaign site, social account or questionnaire of his was found. His FEC committee lists no website, and the Arizona Libertarian Party's candidate page came back empty.

Gary Swing

His campaign calls for a universal basic income, forgiving student loan debt, and a steady-state economy with pollution taxes built into prices.

Evidence timeline

What the record shows.

  1. official action

    Juan Ciscomani: Matches stated direction

    He backed capped tips, overtime and senior deductions ending after 2028, plus permanent child-credit and business provisions. The law leaves Social Security benefit taxation unchanged.

    Read the full check

    Full detail

    His campaign says he supported eliminating taxes on tips, overtime and Social Security. In the September 10 debate, he also described the law as ending taxes on tips and overtime, making the expanded Child Tax Credit permanent and giving small businesses incentives to expand and invest. He voted Yea on passage of H.R. 1 on May 22, 2025 (Roll Call 145) and Aye on agreeing to the Senate's version on July 3 (Roll Call 190); it became Public Law 119-21 the next day. Its sections are titled "No tax on tips" and "No tax on overtime", but both are deductions, not exemptions. Tips: up to $25,000. Overtime: up to $12,500, or $25,000 on a joint return, and only the extra pay above the regular rate that federal wage law requires. Both shrink above $150,000 of income ($300,000 joint) and end after 2028. On Social Security, the law does not change how benefits are taxed. It adds a $6,000 deduction for each person 65 or older, shrinking above $75,000 of income ($150,000 joint), also through 2028. Section 70104 removes the expanded Child Tax Credit’s scheduled 2025 sunset, raises the maximum to $2,200 for 2025 and indexes it afterward. Section 70105 retains the qualified-business-income deduction without its old sunset. Section 70301 makes 100% bonus expensing permanent for qualifying property generally acquired after January 19, 2025; section 70306 raises section 179 expensing limits to $2.5 million, with the phaseout starting at $4 million, for property placed in service in tax years after 2024, then indexed. Limit: He voted for the law he means, and its own section titles use his campaign's words for tips and overtime. What it gives is capped deductions that end after 2028, and the overtime one covers only the premium part of overtime pay. The Social Security part goes furthest: the law's deduction is for age, not for benefits, and the tax on benefits is unchanged. The child-credit and business provisions support his additional debate examples. Permanent means no scheduled sunset, rather than immunity from future amendment. Child-credit eligibility, income phaseouts, Social Security number rules and a separate refundable limit remain; $2,200 is a maximum, not a guaranteed payment. Business provisions apply to qualifying income or property and have transition and acquisition rules. This comparison does not establish measured household or business gains, or the separate SNAP, Medicaid and fraud assertions around the tax passage.

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Sources12 source records

How we use sources

  1. Lowering Costs & Protecting Our Families and Seniorshttps://www.joannamendoza.com/issues/cost-of-living/

    Mendoza for Congress · Reviewed Oct 1, 2026

    Campaign issue page.

    candidate statement

    For: JoAnna Mendoza: campaign position

  2. Bring Good-Paying Jobs to Southern Arizona & Protecting Workershttps://www.joannamendoza.com/issues/economy/

    Mendoza for Congress · Reviewed Oct 1, 2026

    Campaign issue page.

    candidate statement

    For: JoAnna Mendoza: campaign position

  3. Meet Juanhttps://juanciscomani.com/meet-juan-2026

    Juan Ciscomani for Congress · Reviewed Oct 1, 2026

    Campaign biography. The older /meet-juan address returns 404.

    candidate statement

    For: Juan Ciscomani: campaign position

  4. Resultshttps://juanciscomani.com/results

    Juan Ciscomani for Congress · Reviewed Oct 1, 2026

    The campaign's list of what it says he has done: veterans, taxes, community projects, Fort Huachuca, health care and cancer research. Every card on his column starts from this page or the home page.

    candidate statement

    For: Juan Ciscomani: campaign position; Juan Ciscomani: Matches stated direction

  5. PETERS, JEREME LANCE, candidate overviewhttps://www.fec.gov/data/candidate/H6AZ06214/

    Federal Election Commission · Reviewed Oct 1, 2026

    Libertarian candidate for this seat, Tucson. His committee, JEREME LANCE PETERS FOR CONGRESS (C00946525), lists no website and names him as treasurer.

    fec filing

    For: Jereme Lance Peters: campaign position

  6. Candidateshttps://azlp.org/candidates

    Arizona Libertarian Party · Reviewed Oct 1, 2026

    Searched for a statement from him. The page redirects to a candidate directory that returned an empty page on October 1, 2026.

    endorsement

    For: Jereme Lance Peters: campaign position

  7. Gary Swing for Progresshttps://theswingvote.wixsite.com/unity

    Gary Swing · Reviewed Oct 1, 2026

    His campaign site, headed 'Green Party of Arizona, 6th Congressional District', with his campaign message. It carries no paid-for line (he has no committee). Its social bar links one account, the Facebook page RunFromCongress.

    candidate statement

    For: Gary Swing: campaign position

  8. AZ-06 Clean Elections debate: tax lawhttps://www.youtube.com/watch?v=PSxRgt6zIqo&t=430s

    Arizona Clean Elections Commission and Arizona Media Association · Published Sep 10, 2026 · Reviewed Oct 7, 2026

    Paraphrase from native publisher captions, beginning at 07:10.462 in the original window. The original and surrounding/repeat context were reviewed; no audio-authenticated verbatim quotation is claimed.

    candidate statement

    For: Juan Ciscomani: Matches stated direction

  9. AZ-06 Clean Elections debate: tax lawhttps://www.youtube.com/watch?v=PSxRgt6zIqo&t=637s

    Arizona Clean Elections Commission and Arizona Media Association · Published Sep 10, 2026 · Reviewed Oct 7, 2026

    Paraphrase from native publisher captions, beginning at 07:10.462 in the original window. The original and surrounding/repeat context were reviewed; no audio-authenticated verbatim quotation is claimed.

    candidate statement

    For: Juan Ciscomani: Matches stated direction

  10. Roll Call 145, H.R. 1, on passagehttps://clerk.house.gov/Votes/2025145

    Office of the Clerk, U.S. House of Representatives · Reviewed Oct 1, 2026

    Recorded vote of May 22, 2025, read from the Clerk's roll-call XML. On passage; 215 to 214, one Present.

    official legislative record

    For: Juan Ciscomani: Matches stated direction

  11. Roll Call 190, H.R. 1, on concurring in the Senate amendmenthttps://clerk.house.gov/Votes/2025190

    Office of the Clerk, U.S. House of Representatives · Reviewed Oct 1, 2026

    Recorded vote of July 3, 2025, read from the Clerk's roll-call XML. On the motion to concur in the Senate amendment; 218 to 214.

    official legislative record

    For: Juan Ciscomani: Matches stated direction

  12. H.R. 1, 119th Congress, Public Law 119-21https://www.govinfo.gov/app/details/PLAW-119publ21

    U.S. Government Publishing Office · Reviewed Oct 1, 2026

    The enacted text. Used for sections 70103 (the $6,000 deduction for people 65 and older), 70201 (tips), 70202 (overtime) and 90002 (Customs and Border Protection personnel). A search of the full text finds no change to how Social Security benefits are taxed.

    official legislative record

    For: Juan Ciscomani: Matches stated direction