Here's What Entrepreneurs Will Be Watching for at Tonight's Harris-Trump Presidential Debate

Tonight's heavily anticipated presidential debate (airing 9 p.m. ET on ABC) will mark the first time Vice President Kamala Harris and former President Donald Trump meet face-to-face to argue policy. While there is always an element of unpredictability to the content and tone of these events, everyone can count on a lot of pointed questions and conversations about the state of the U.S. economy.

Ben Werschkul, Washington Correspondent for Yahoo! Finance writes that Trump is likely to bring out his favorite "Comrade Kamala" nickname and charge that the VP is anti-business. Harris, Werschkul says, is sure to blast Trump's tariff plan and make the case that it will drive prices through the roof.

Related: This Election Season Full of Deepfakes — Here's How to Uncover the Truth

Here is a breakdown of the key topics that fall under the economy umbrella, and what each candidate's stated position is:

Small Business

• Harris: Increase startup tax credit from $5,000 to $50,000
• Trump: Promises to slash regulations

Expiring 2017 Tax Cuts

• Harris: Will allow all tax cuts to expire in 2025 except for households earning less than $400,000
• Trump: Will extend all the 2017 tax cuts

Corporate Tax Rate

• Harris: Will raise from 21% to 28%
• Trump: Will lower from 21% to 15%

Other Tax Issues

• Harris: Will eliminate federal income tax on tips; raise top capital gains rate from 20% to 28%; impose new tax on unrealized capital gains for those worth $100 million or more
• Trump: Will eliminate federal income tax on tips and on Social Security income

Trade Regulations

• Harris: Will continue to restrict high-technology exports to China and sustain 100% tariffs on Chinese electric vehicles
• Trump: Have a 10% to 20% tariff on most imports and a 60% tariff on imports from China

Related: Entrepreneur Asked Readers Which Candidate Is Better For Small Business. Here Are the Results.

Housing Market

• Harris: Enact a $25,000 subsidy for first-time home buyers and create incentives to build 3 million new homes
• Trump: Vows to pressure the Federal Reserve to lower interest rates and open federal land to development

Federal Minimum Wage

• Harris: Will raise it from $7.25 per hour to $15
• Trump: Will make no change