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The first daughter has the president’s trust and a widening portfolio. So what will she do with it?
Ivanka Trump said in an interview that her goal was to be a moderating influence on the administration of her father, President Trump. Getty Images

The first daughter has the president’s trust and a widening portfolio. So what will she do with it?


A month before Donald J. Trump was elected president, he and his aides watched his daughter’s coolly composed surface crack open.

Inside Trump Tower, the candidate was preparing for a debate when an aide rushed in with news that The Washington Post was about to publish an article saying that Mr. Trump had bragged about grabbing women’s private parts. As Ivanka Trump joined the others waiting to see a video of the episode, her father insisted that the description of his comments did not sound like him.

When the recording finally showed he was wrong, Mr. Trump’s reaction was grudging: He agreed to say he was sorry if anyone was offended. Advisers warned that would not be enough.

Ivanka Trump made an emphatic case for a full-throated apology, according to several people who were present for the crisis discussion that unfolded in Mr. Trump’s 26th-floor office. Raised amid a swirl of tabloid headlines, she had spent her adult life branding herself as her father’s poised, family-focused daughter. She marketed her clothing line with slogans about female empowerment and was finishing a book on the topic. As she spoke, Mr. Trump remained unyielding. His daughter’s eyes welled with tears, her face reddened, and she hurried out in frustration.

Seven months later, Ms. Trump is her father’s all-around West Wing confidante, an adviser whose portfolio appears to have few parameters, making her among the highest-ranking women in a senior staff stocked almost entirely with men.

The two trade thoughts from morning until late at night, according to aides. Even though she has no government or policy experience, she plans to review some executive orders before they are signed, according to White House officials. She calls cabinet officials on issues she is interested in, recently asking the United Nations ambassador, Nikki R. Haley, about getting humanitarian aid into Syria. She set up a weekly meeting with Steven Mnuchin, the Treasury secretary.

In interviews last week, she said she intended to act as a moderating force in an administration swept into office by nationalist sentiment. Other officials added that she had weighed in on topics including climate, deportation, education and refugee policy.

The first daughter has the president’s trust and a widening portfolio. So what will she do with it?
Ms. Trump, fourth from left, took part in March in a discussion with women who are small-business owners.
Even as Ms. Trump said she was seeking to exert more influence, she acknowledged she was a novice about Washington. “I’m still at the early stages of learning how everything works,” she said, “but I know enough now to be a much more proactive voice inside the White House.”

Ms. Trump, 35, a former model, entrepreneur and hotel developer, says she will focus on gender inequality in the United States and abroad, by aiming to create a federal paid leave program, more affordable child care and a global fund for women who are entrepreneurs, among other efforts. Her interest in gender issues grew out of a “Women Who Work” hashtag and marketing campaign she devised a few years ago to help sell $99 pumps and $150 dresses. On Tuesday, the career advice book she worked on before the election, whose title echoes her hashtag, will be published.

By inserting herself into a scalding set of gender dynamics, she is becoming a proxy for dashed dreams of a female presidency and the debate about President Trump’s record of conduct toward women and his views on them. Critics see her efforts as a brash feat of Trump promotion — an unsatisfying answer to the 2005 “Access Hollywood” recording that surfaced during the campaign and the seas of pink, cat-eared “pussy hats” worn by protesters after the inauguration — by a woman of extraordinary privilege who has learned that feminism makes for potent branding. (Ms. Trump is not promoting her book for ethics reasons.)

In the two interviews last week, Ms. Trump talked about unleashing the economic potential of women — some of her phrases sounding uncannily like those of Hillary Clinton — and effused about finding a new role model in Eleanor Roosevelt, whose autobiography she is reading. Ms. Trump is reaching out to influential women like Ginni Rometty, chief executive of IBM, and Mary T. Barra, the C.E.O. of General Motors, and studying up on child care policy. She waved away questions about her motivations for embracing feminist themes.

“Suddenly, after my father declared his candidacy, it became that all the things that I was doing that I was praised for, the same people, the critics, viewed them through this different lens,” she said. “Somehow, all the same things they applauded me for as a millennial, as a female entrepreneur, were now viewed very cynically as opportunistic.”

Some former employees express surprise at her new policy interest, saying she was once reluctant to grant them maternity leave. But other observers call her the administration’s best hope for progress on gender issues and say they are encouraged to see a presidential daughter, and a top member of a Republican White House, advocate federal paid family leave. (She intends to go beyond her father’s campaign pledge and push to include both fathers and mothers, according to a White House official.)

“I hope she will go on to become a great champion in this area,” said Jim Yong Kim, president of the World Bank, which is working with Ms. Trump on funding female entrepreneurs.


The first daughter has the president’s trust and a widening portfolio. So what will she do with it?
Protesters picketed a dinner for Ms. Trump held at Deutsche Bank offices in Berlin last month. Getty images
Ultimately, “the only test is whether she is able to achieve something other than personal gain,” said Umber Ahmad, a banker turned baker and one of several women quoted in Ms. Trump’s new book who now say they feel uneasy about being included in it.

Those close to Ms. Trump say she is generally business-friendly and socially liberal. But she says that on many issues, she does not have strongly held views. (In the White House, she uses corporate terms — like “business plan” — as much as partisan or political ones.)

She has one skill unmatched by almost anyone else, family members and aides say: She can effectively convey criticism to a man who often refuses it from others, and can appeal to him to change his mind.

“I’m his daughter. I’ve known him my entire life. He trusts me,” she said. “I don’t have a hidden agenda. I’m not looking to hit him to help myself.”

Though their demeanors are different — she is guarded where he is unfettered — Ms. Trump is more like her father than most people realize, according to people who know them both.

She has his eye for image and branding, his sensitivity to perceived criticism. They are both skilled at the art of the sale. Like him, she sometimes makes sweeping, and arguably overreaching, claims: She portrayed Mr. Trump as an advocate for women in last summer’s convention speech, and described her brand as a stereotype-shattering movement. Like him, she appears confident she can master realms in which she has little expertise or experience. The two even speak in similar streams of superlatives: “tremendous,” “unbelievable.”

But can she influence his actions as president? In her 35 years, she has left little traceable record of challenging or changing the man who raised her. Mr. Trump did tape an apology for the “Access Hollywood” recording, but by then doing so had become a political necessity.


In 2008, Ms. Trump and her father placed their hands in concrete during topping-off ceremonies for a Trump hotel in Chicago. AP
In 2008, Ms. Trump and her father placed their hands in concrete during topping-off ceremonies for a Trump hotel in Chicago. AP
Mr. Trump summons Ms. Trump to the Oval Office to ask her questions and hear her ideas. (She calls him “Dad,” not “Mr. President.”) If he asks his daughter about an unfamiliar subject more than twice, she will often do research so she can develop a view. Sometimes she seeks out Mr. Trump, telling other staff members, “I need 10 minutes alone with my father.”

“A lot of their real interactions happen when it’s just the two of them,” Jared Kushner, Ms. Trump’s husband and fellow aide, said in a telephone interview.

Alone with her father, Ms. Trump makes the case on what she sees as priorities, she said. “I’ll go to the mat on certain issues and I may still lose those,” she said. “But maybe along the way I’ve modified a position just slightly. And that’s just great.”



The Loyal Daughter

No matter how high-decibel Mr. Trump’s divorces, no matter how outsize his statements, his daughter Ivanka rarely if ever rejected him, rebelled or distanced herself from him. When her parents’ marriage ended before she turned 10, photographers snapped her picture on the way to school and helicopters circled over Mar-a-Lago, Mr. Trump’s resort in Palm Beach, Fla. His public and private statements raised eyebrows.

“There were definitely times when I was younger I was going, ‘Did you have to say that, Dad?’ ” she told Oprah Winfrey in an interview.

Mr. Trump was always working. “He was not the father to go and play games with them in Central Park or take them for a walk,” Ivana Trump, Ivanka’s mother, told Michael D’Antonio, a biographer who shared his interviews with The Times. But Ivanka would stop by his office to say hello, or accompany him to construction sites, much as she sees him now in the West Wing or joins him on presidential excursions. She was impressed by her father’s empire; he praised her constantly to others.

Her older brother, Don Jr., was at boarding school when their parents divorced, and refused to speak to his father for a year; her younger brother, Eric, was very small. So Ivanka was the child who spent the most time with Mr. Trump, her mother said in an email to The Times. Even then, “Donald knew he could trust her!” she added.


A young Ivanka Trump with her father. Family members and aides now say she can effectively convey criticism to a man who often refuses it from others.
A young Ivanka Trump with her father. Family members and aides now say she can effectively convey criticism to a man who often refuses it from others.

As a teenager, Ms. Trump decided to try modeling, to make money and to show what she could accomplish on her own. She walked European runways, appeared on magazine covers, and was a co-host of her father’s Miss Teen USA Pageant. “She never stood a chance to have a normal modeling career because her name was associated with her dad,” said Audrey Roatta, who worked for the agency that represented Ms. Trump and accompanied her on trips.

Others were sometimes cutting about it: “She’s only here because of her dad,” Jennifer Lopez remarked within earshot of the teenage Ivanka at a movie premiere, Ms. Roatta recalled. (Representatives for both women said that they did not recall the incident.)

When her father started his own modeling agency a few years later, she was upset because he was sweeping into her domain — but she suppressed her anger, a friend said.


Just as Ms. Trump joined the family real estate business in 2005, the Trump name became even more of a source of power and opportunity because of the new glow from the reality television show “The Apprentice,” in which her father starred. Even as Ms. Trump was in her mid-20s, learning her way around financing negotiations and construction details, she played an authority figure on the show, weighing in on contestants’ merits during the tense boardroom scenes.

The attention helped her license her name to products: fine jewelry (2007), shoes (2010), clothing (2010) and handbags (2011), all of which were promoted on the show. Her business was closely intertwined with her father’s name and organization, where she continued to spend much of her time, initially relying on Trump Organization resources: payroll services, information technology and lawyers. (A representative for Ms. Trump said that she had reimbursed her father’s company.)

But penetrating the mass market presented a challenge: Ms. Trump’s gilded life felt distant to women who shopped at Macy’s. So, late in 2013, she and her husband gathered with a few employees in front of a whiteboard in their Upper East Side apartment. Sheryl Sandberg’s “Lean In” had just topped the best-seller charts, and Ms. Trump’s team wanted its own catchy yet accessible slogan.

The brainstorming solidified into a new motto: “Women Who Work.”



Cultivating an Image

Ms. Trump and her team set about tailoring her image to fit the concept. An internal document lists one of her challenges as “perceived as rich and unrelatable.” (An additional one: Most of her followers on social media were men.) Ms. Trump was told to post more down-to-earth pictures on her Instagram feed — less made-up model, more mommy.


Ivanka Trump shoes being shown at a trade show in Las Vegas in 2011.
Ivanka Trump shoes being shown at a trade show in Las Vegas in 2011.
She hesitated to showcase her young children, but “we certainly had conversations about whether it was O.K. to put her kids on social media and we felt it was important to show who she was as a whole person,” said Abigail Klem, president of the Ivanka Trump brand.

Her company pitched a never-made podcast that would feature Ms. Trump as a chic business guru, interviewing success stories and business-feminism leaders like Ms. Sandberg and Sara Blakely, founder of Spanx. The pitch described the supposed impact of the “Women Who Work” brand campaign: “the outdated caricature of a ‘working woman’ — frazzled, androgynous and entirely one-note — began to crack.”

But Ms. Trump’s brand had not always lived up to its progressive image. Initially, former employees say, Ms. Trump had been reluctant to grant maternity leave, and she did not have a benefits package when she began hiring people to work for her.

Marissa Kraxberger, a former executive who was pregnant when Ms. Trump offered her a job in the summer of 2013, recalled asking her future boss about paid leave. She described Ms. Trump as saying, “Well, we don’t have maternity leave policy here; I went back to work one week after having my child, so that’s just not something I’m used to.”

Ms. Kraxberger said that she and others pushed Ms. Trump to start offering a paid maternity leave policy. Ms. Klem said that the business was new when the issue arose, and that after consulting employees, the company put in place a policy for two-month paid family leave, as well as flexible working hours, in the summer of 2014.

Ms. Trump had not seemed especially focused on gender politics or policy, according to people who have known her at various points throughout her life, beyond awareness of being the rare woman in the male-dominated world of real estate.

“Definitely the brand changed her, and her interests really solidified,” said Ms. Klem, who took over the day-to-day operations of the Ivanka Trump brand after the election. Soon, her office had a play area where children could use crayons and toys while their parents worked.


Ms. Trump, then a model, walked the runway in February 1999 at the Maurice Malone fashion show in New York. All the models wore a bar code on the left cheek.
Ms. Trump, then a model, walked the runway in February 1999 at the Maurice Malone fashion show in New York. All the models wore a bar code on the left cheek.
An Unfamiliar Role

Later, Ms. Trump and those close to her described the period just before her father announced his candidacy as one of the most fulfilling of her life. She had managed to update her family’s brand from the older, flashy days, with sleek designs. She was personally developing a hotel at the site of the Old Post Office building in Washington, a historical property. And Vogue magazine profiled her as a paragon of millennial taste and accomplishment — a far cry from the tabloid coverage of her youth.

But the very first day of her father’s presidential campaign caused her problems: His remarks about Mexico’s sending rapists over the border caused two celebrity chefs to drop out of the Old Post Office project.

Ms. Trump was shocked by the heat and fury of the campaign. Before, she had gotten letters of admiration, calling her a role model; now many of the letters she received were scathing. “Everything that was ascribed to him suddenly, for my critics, became true of me,” she said.

Last week, speaking in her newly repainted West Wing office — stark white with metallic accents, a contrast to the creamy traditionalism of the rest of the West Wing — Ms. Trump appeared alternately energized, defensive and daunted. Behind the scenes, advisers say, she has been frustrated, unhappy about giving up her life in New York, and determined to prevail and make the best of a White House tour that she never expected. That morning, for the first time since she had moved into her Washington home, photographers had not gathered outside.

It was her first full week in the role of assistant to the president, and she had just hired a chief of staff and was setting up meetings. “There’s a lot I don’t know about how government works and how things get done, but I feel I know enough now that I can be much more proactive about the type of change and reform that I’d like to see happen,” she said.

Ms. Trump was leaving that evening for Germany, representing the administration on the world stage for the first time. She flew that night on a commercial jetliner, traveling with her Secret Service detail and Dina Powell, the former Goldman Sachs executive and current deputy national security adviser who has become Ms. Trump’s all-around guide in the administration. In Berlin, Ms. Trump appeared on a panel with some of the most accomplished women in the world: Angela Merkel, the German chancellor; Christine Lagarde, the managing director of the International Monetary Fund; and Chrystia Freeland, the Canadian foreign affairs minister. In contrast, Ms. Trump was introduced as the “first daughter.”

As she spoke, the audience murmured with skepticism (contrary to some news reports, Ms. Trump was not loudly booed). One moment, however, appeared more cutting. “The German audience is not that familiar with the concept of a first daughter,” the moderator asked. “I’d like to ask you, what is your role, and who are you representing: your father as president of the United States, the American people, or your business?”


Ms. Trump and her father in July 2014 at a groundbreaking ceremony for the Trump International Hotel on the site of the Old Post Office building in Washington.
Ms. Trump and her father in July 2014 at a groundbreaking ceremony for the Trump International Hotel on the site of the Old Post Office building in Washington.

“Well, certainly not the latter,” Ms. Trump said lightly, adding, “I am rather unfamiliar with this role.”

An Inescapable Shadow

Questions about her father trail Ms. Trump everywhere now. Javier Palomarez, the chief executive of the United States Hispanic Chamber of Commerce, has been in touch with her in recent months about immigration and entrepreneurship, but their conversations have also turned more personal.

In one of their earliest talks, soon after the inauguration, Ms. Trump hinted at her frustration. “Let’s talk about your dad,” she said to Mr. Palomarez. She asked if he would be “100 percent absolutely proud of everything that came out of your father’s mouth,” especially when his father was age 70. She acknowledged that there was a difference between their fathers, Mr. Palomarez said — hers is the president.

Playing the role of centrist advocate in a right-leaning administration would be a challenge for anyone, even those steeped in politics. As is the case with her father, Ms. Trump’s newness to Washington and preference for straight-ahead business negotiations can result in painful collisions.

During the campaign, Ms. Trump successfully pushed her father to praise Planned Parenthood from a Republican debate stage, a moment that created a stir at the time because of the party’s broad opposition to the organization’s abortion services. But more recently, with congressional Republicans threatening to cut all funding to Planned Parenthood (even though the women’s health organization says it receives no federal funding for abortions), Ms. Trump approached its president, Cecile Richards, with a proposal. Planned Parenthood should split in two, Ms. Trump suggested, with a smaller arm to provide abortions and a larger one devoted to women’s health services.

White House officials said Ms. Trump was trying to find a common-sense solution amid the roar of abortion politics. But Planned Parenthood officials said they thought Ms. Trump’s advice was naïve, failing to understand how central reproductive choice was to the group’s mission. Ms. Richards sharply criticized Ms. Trump for not publicly objecting to the Republican health care bill that failed in March, and Ms. Trump felt stung.

She complained in the interview that many advocacy groups were “so wedded to the headline of the issue that sometimes differing perspectives and new information, when brought to the table, are viewed as an inconvenience because it undermines the thesis.”

Despite the tension, Ms. Trump helped preserve and increase funding for women’s health in the government spending deal devised over the weekend, a White House official said. But the victory may be short-lived: The coming bill that would repeal the Affordable Care Act may include a measure to strike Planned Parenthood’s funding.

For now, Ms. Trump acknowledges how much she has to learn and asks the public to be patient with her.

“I do believe that in time I’ll get to the right place,” she said. “In the short run I’ll have missteps, and, in some cases, I’ll take shots that I could have avoided if I had publicly said what I think.”

“I’m really, really trying to learn,” she added.

The damage on Friday after a reported airstrike by the Syrian government in the rebel-held town of Douma, near Damascus. Credit


WASHINGTON — As he confronted a series of international challenges from the Middle East to Asia last week, President Trump made certain that nothing was certain about his foreign policy. To the extent that a Trump Doctrine is emerging, it seems to be this: don’t get roped in by doctrine.
In a week in which he hosted foreign heads of state and launched a cruise missile strike against Syria’s government, Mr. Trump dispensed with his own dogma and forced other world leaders to re-examine their assumptions about how the United States will lead in this new era. He demonstrated a highly improvisational and situational approach that could inject a risky unpredictability into relations with potential antagonists, but he also opened the door to a more traditional American engagement with the world that eases allies’ fears.
As a private citizen and candidate, Mr. Trump spent years arguing that Syria’s civil war was not America’s problem, that Russia should be a friend, and that China was an “enemy” whose leaders should not be invited to dinner. As president, Mr. Trump, in the space of just days, involved America more directly in the Syrian morass than ever before, opened a new acrimonious rift with Russia, and invited China’s leader for a largely convivial, let’s-get-along dinner at his Florida estate.
In the process, Mr. Trump upended domestic politics as well. He rejected the nationalist wing of his own White House, led by Stephen K. Bannon, his chief strategist, who opposes entanglement in Middle East conflicts beyond fighting terrorism and favors punitive trade measures against Beijing. And Mr. Trump, by launching the strike on Russia’s ally Syria, undercut critics who have portrayed him as a Manchurian candidate doing the bidding of President Vladimir V. Putin after the Kremlin intervened in last year’s election on his behalf.
Given his unpredictability, none of this means that Mr. Trump has pivoted permanently in any of these areas. The White House has prepared an executive order that the president may sign in the coming days targeting countries like China that dump steel in the American market. And Mr. Trump is sending Secretary of State Rex W. Tillerson on Tuesday to Moscow, where he will have the additional task of trying to smooth over the rancor of recent days, in addition to exploring whether Russia could be a real partner in battling the Islamic State in Syria.
Moreover, the missile strike, in response to a chemical weapons attack, was intended to be a limited, one-time operation, and the president seemed determined to quickly move on. After announcing the attack Thursday evening, he made no mention of it Friday during public appearances, nor on Saturday during his weekly address. As of Saturday morning, the Twitter-obssessed president had not even taunted President Bashar al-Assad of Syria online, although he did thank the American troops who carried out the missile strike.
“Our decisions,” Mr. Trump said in the Saturday address, “will be guided by our values and our goals — and we will reject the path of inflexible ideology that too often leads to unintended consequences.”
That concept, flexibility, seems key to understanding Mr. Trump. He hates to be boxed in, as he mused in the Rose Garden last week while contemplating the first new military operation of his presidency with geopolitical consequences.
“I like to think of myself as a very flexible person,” he told reporters. “I don’t have to have one specific way.” He made clear he cherished unpredictability. “I don’t like to say where I’m going and what I’m doing,” he said.
That flexibility was a hallmark of his rise in real estate, and if critics preferred the word erratic, it did not bother Mr. Trump — it has since worked well enough to vault him to the White House. But now that he is commander in chief of the world’s most powerful nation, leaders around the world are trying to detect a method to the man.
“There is no emerging doctrine for Trump foreign policy in a classical sense,” said Kathleen H. Hicks, a former Pentagon official who is now at the Center for Strategic and International Studies. “There are, however, clear emerging characteristics consistent with the attributes of the man himself: unpredictable, instinctual and undisciplined.”
On Syria, Mr. Trump had mocked President Barack Obama for setting a “red line” against the use of chemical weapons and urged him not to launch a punitive strike against Syria after Mr. Assad crossed it in 2013. That attack, with a death toll of 1,400, dwarfed last week’s toll of 84. And just days before last week’s attack, Mr. Tillerson indicated that Washington would accept Mr. Assad’s remaining in power.
Indeed, critics, including Senator Marco Rubio, Republican of Florida, argued that Mr. Assad felt free to launch a chemical attack precisely because Mr. Trump’s administration had given him a green light.Russia, critics added, did not constrain Mr. Assad because it has had a blank check from an overly friendly Trump administration. And Mr. Trump’s efforts to bar Syrian refugees from the United States, they said, sent a signal that he did not care about them.
An injured child being treated after the strike. Credit

“President Trump seems not to have thought through any of this, or have any kind of broader strategy, but rather to have launched a military strike based on a sudden, emotional decision,” Senator Christopher S. Murphy, Democrat of Connecticut, wrote in an article for The Huffington Post on Saturday.
Mr. Assad is not the only leader testing Mr. Trump. North Korea has test-launched missile after missile in recent weeks, almost as if trying to get Mr. Trump’s attention.
So far, he has been measured in his response, urging President Xi Jinping of China during his visit at Mr. Trump’s Mar-a-Lago estate in Florida to do more to rein in North Korea. But national security aides have also prepared options for Mr. Trump if China does not take a more assertive stance, including reintroducing nuclear weapons in South Korea.
Mr. Trump’s action in Syria was welcomed by many traditional American allies who had fretted over Mr. Obama’s reluctance to take a greater leadership role in the Middle East, and feared that Mr. Trump would withdraw even more.
After the missile strike, Israeli news outlets were filled with headlines like “The Americans Are Back,” and European leaders expressed relief both that he had taken action and that he had not gone too far.
“We have learned that Trump is not so isolationist as many Europeans feared he would be — he appears to care about victims of a gas attack in Syria,” said Charles Grant, director of the Center for European Reform in London. “We have learned that he understands that U.S. influence had suffered from the perception — which grew under Obama — that it was a power weakened by its reluctance to use force.”
That touches on another animating factor as Mr. Trump deals with foreign challenges — doing the opposite of whatever Mr. Obama did. Mr. Trump’s first instinct after the Syrian chemical attack was to blame Mr. Obama for not enforcing his red line, never mind that Mr. Trump had urged him not to at the time. Even as he announced the missile strike on Thursday night, Mr. Trump asserted that his predecessor’s handling of Syria had “failed very dramatically.”
Intentionally or not, though, Mr. Trump adopted language similar to that used by Mr. Obama and many other presidents in defining American priorities. While in the past Mr. Trump said the United States did not have a national interest in Syria, last week he said instability there was “threatening the United States and its allies.”
He also said that “America stands for justice,” effectively espousing a responsibility to act in cases of human rights abuses, as other presidents have at times.
Until now, Mr. Trump has largely eschewed such language. Just three days earlier, he had hosted Egypt’s authoritarian president, Abdel Fattah el-Sisi, and made no public mention of the thousands of people the Cairo government has imprisoned in a political crackdown.
“What is striking to me is a subtle yet clear shift away from the rhetoric of pure American self-interest narrowly defined, as espoused by candidate Donald Trump,” said Robert Danin, a former Middle East negotiator who is now at the Council on Foreign Relations. “What has emerged is a new language of American leadership in the world that we have not heard before from President Trump.”
Mr. Grant and others noted that the strike, coming as Mr. Trump shared a meal with Mr. Xi, could resonate in Asia as well, leaving North Korea to wonder whether the president might resort to force to stop its development of ballistic missiles.
But Ms. Hicks said Mr. Trump’s flexibility — or unpredictability — was itself “extremely risky.” If other countries cannot accurately predict what an American president will do, she said, they may act precipitously, citing the example of China’s extending its maritime claims in the South China Sea.
“Imagine if Donald Trump then took exception in ways they didn’t anticipate and major wars ensued,” she said. “Bright lines, derived from clear interests and enforced well, are generally best, and I don’t think Donald Trump likes to be constrained by bright lines.”

The first 100 days has been the traditional yardstick of a president's early achievements since Franklin Roosevelt. But no candidate in history laid out a first 100-day agenda as explicit as the one President Trump announced last October.
Donald Trump delivers a speech during a campaign event Oct. 22, 2016, in Gettysburg, Pa.

The first 100 days has been the traditional yardstick of a president's early achievements since Franklin Roosevelt. But no candidate in history laid out a first 100-day agenda as explicit as the one President Trump announced last October.

WASHINGTON — The first 100 days has been the traditional yardstick of a president's early achievements since Franklin Roosevelt. But no candidate in history laid out a first 100-day agenda as explicit as the one President Trump announced last October.

In a speech on the hallowed ground of Gettysburg, Pa. just 18 days before his surprise victory, Trump gave one of the most important speeches of his presidential campaign — turning a vague campaign promise to "Make America Great Again" into a specific 100-day action plan.

The list of 28 campaign promises, he said, was "a contract between Donald J. Trump and the American voter."

At the time, his campaign called it "a game-changing plan for his first 100 days in office."

Now that Trump is nearing that 100-day benchmark, though, he's calling it "a ridiculous standard" to measure a president's accomplishments.

Perhaps that's because the scope of his 100-day plan was enormously broad, covering a constitutional amendment, regulations, trade, tax reform, health care and the military. And the timeframe was ambitious: He promised to take executive action on the first 18 points of his 100-day contract on the very first day.

Spoiler alert: He didn't.

He's also 0 for 10 on his promises to achieve his goals through legislation. Only one — a health insurance rewrite — has even been introduced, and that fell apart as Trump couldn't get the support of House conservatives.

Did Trump keep his contract with the American voter?

A USA TODAY analysis of Trump’s first 100 days finds nine promises kept and four promises partially kept. Trump has taken no meaningful action on 12 promises, primarily the bills he said he would get Congress to take up. Two of Trump’s attempts to follow through on immigration promises have been blocked by the courts. And one promise – to rescind all of President Barack Obama’s unconstitutional executive orders – was too vague to evaluate.

Here's the breakdown:


On ethics and corruption

 Term limits: "A constitutional amendment to impose term limits on all members of Congress."

There have been seven such amendments introduced in the House of Representatives this Congress, but none have gotten a hearing. The most popular, with 32 co-sponsors, is a measure proposed by Rep. Ron DeSantis, R-Fla., which would limit representatives to three terms and senators to two terms. Trump himself has been silent on the issue since becoming elected, but constitutional amendments don't require his signature.

Hiring freeze: "A hiring freeze on all federal employees to reduce federal workforce through attrition exempting military, public safety, and public health."

Trump signed a hiring freeze on the Monday after Inauguration Day but then lifted it this month. Budget Director Mick Mulvaney said the administration was replacing the across-the-board hiring freeze with "a more surgical plan.” It's not yet clear what effect the hiring freeze had on overall federal employment.

Deregulation: "A requirement that for every new federal regulation, two existing regulations must be eliminated."

Trump signed the "one in, two out" executive order in January.


President Trump, surrounded by small-business leaders, signs the "one in, two out" executive order in the Oval Office on Jan. 30, 2017.
Lobbying ban: "A five year-ban on White House and congressional officials becoming lobbyists after they leave government service, making a fortune."

Trump’s ethics executive order addresses only executive branch officials. The only bill introduced to address congressional officials is sponsored by Rep. Peter DeFazio — a Democrat — and has only three co-sponsors.

The order fails to meet an earlier promise Trump made — not tied to his first 100 days — to expand the definition of "lobbying." And it retains his ability to grant secret waivers to the rule.

"He started with something more robust and then moved into something less robust," said Maggie McKinley, a Harvard University fellow who studies lobbying and ethics. "On paper, he has begun to fulfill his promises. But with his lack of commitment to that executive order and his waivers of it — creating loopholes and exceptions — he hasn’t come close."

Foreign lobbying ban: "A lifetime ban on White House officials lobbying on behalf of a foreign government."

Trump’s ethics executive order contains this provision.

Foreign lobbyist contributions: "A complete ban on foreign lobbyists raising money for American elections."

No Trump executive order has addressed this, and it's unclear whether legislation would be constitutional. Foreign governments and political parties often hire U.S. citizens to lobby on their behalf, and Trump himself accepted contributions from these foreign agents — and some Trump campaign and administration officials have admitted lobbying for foreign governments themselves.


On trade, energy and environment

Renegotiate NAFTA: "I will announce my intention to totally renegotiate NAFTA — one of the worst deals our country has ever made — signed by Bill Clinton, or withdraw from the deal under Article 2205."

After speaking to the leaders of Mexico and Canada by phone on Wednesday, Trump announced that he would seek to renegotiate the North American Free Trade Agreement, rather than withdraw entirely.

Withdraw from TPP:"I will announce our withdrawal from the Trans-Pacific Partnership, a potential disaster for our country."

Trump signed a memorandum formally withdrawing from the 12-nation Pacific Rim trade deal on his first Monday in office.

Chinese currency:"I will direct my Secretary of the Treasury to label China a currency manipulator. China is a currency manipulator," he said. "I blame our politicians for letting this take place. So easy to stop."

The Treasury Department's annual report on foreign exchange policies on April 14 conspicuously failed to label China — or any other country — a currency manipulator. In an apparent reversal, Trump told The Wall Street Journal in an interview, "they're not currency manipulators."

Trump defended his failure to take action on Twitter: “Why would I call China a currency manipulator when they are working with us on the North Korean problem?” he said April 16.

Unfair trade practices: "I will direct the secretary of Commerce and U.S. trade representative to identify all foreign trading abuses that unfairly impact American workers and direct them to use every tool under American and international law to end those abuses immediately."

Trump signed that executive order March 31.


President Trump speaks about trade alongside Vice President Pence signing executive orders in the Oval Office on March 31, 2017.
"Unlock" energy: "Very importantly I will lift the restrictions on the production of $50 trillion dollars' worth of job producing American energy reserves, including shale, oil, natural gas and clean coal and we will put our miners back to work."

On March 28, Trump ordered agencies to "immediately review existing regulations that potentially burden the development or use of domestically produced energy." The order also revoked a number of Obama regulatory executive actions on climate and energy production. And on Friday, Trump signed another executive order on offshore drilling, which could eventually open up new waters in the Arctic, Atlantic and Pacific Oceans for oil and gas drilling.

Pipelines: "I will lift the Obama-Clinton roadblocks that allow for this vital energy infrastructure projects to forward. We have roadblocks like you've never ever seen. Environmental blocks, structural blocks, we're going to allow the Keystone Pipeline and so many other things to move forward. Tremendous numbers of jobs and good for our country."

In his first week in office, Trump signed presidential memoranda moving forward the Keystone XL and Dakota Access pipelines, and formally approved the permit for the Keystone XL pipeline March 24.

Climate change: "We are going to cancel billions in payments to U.N. climate change programs and use the money to fix America's water and environmental infrastructure. We're paying billions and billions and billions of dollars. We're going to fix our own environment."

An advance summary of Trump's proposed 2018 budget "eliminates the Global Climate Change Initiative and fulfills the president’s pledge to cease payments to the United Nations’ climate change programs." But that budget has not been passed — nor has the infrastructure plan that would earmark climate money to infrastructure.


On law, immigration and security


Obama executive actions. "First, cancel every unconstitutional executive action, memorandum and order issued by President Obama."

This promise begs the question of which Obama executive orders Trump believes were unconstitutional. Obama signed 276 executive orders and a record-breaking 257 presidential memoranda. Trump has explicitly revoked only a handful of them.

Revoked Obama orders include executive orders on government contracting, climate change, ethics, historically black colleges and universities, the creation of the White House Rural Council and the order of succession in the Justice Department. Trump has also revoked presidential memoranda on international abortion funding, climate change and national security, power plant pollution, wetlands mitigation,

Supreme Court nomination: "Begin the process of selecting a replacement for Justice (Antonin) Scalia. ... From one of the 20 judges on my list, you know we're going to make great decisions from twenty outstanding judges on a list that we submitted who will uphold and defend the constitution of the United States."

Trump nominated Judge Neil Gorsuch, one of the judges on his pre-election list, to the Supreme Court on Jan. 31. He was confirmed April 3 and sworn in as an associate justice April 10. Conservative groups, including the anti-abortion Susan B. Anthony List, count his appointment as a promise kept.


In this Jan. 31, 2017, file photo, President Trump shakes hands with Neil Gorsuch in East Room of the White House as he announces Gorsuch as his Supreme Court nominee.
Sanctuary cities: "We will cancel all federal funding to sanctuary cities."

A Jan. 25 executive order directed the attorney general to “take appropriate enforcement action” against jurisdictions that fail to respond to federal requests for information about undocumented immigrants in their custody. The Justice Department began to take steps against nine jurisdictions last week, threatening to withhold grant funds unless they certify their compliance with a federal law requiring them to cooperate with federal immigration authorities. But a federal judge blocked those attempts Tuesday, saying any strings on federal grants must be attached by Congress.

The order also required the Department of Homeland Security to compile “a comprehensive list of criminal actions committed by aliens” and any local law enforcement agencies that released them from their jails. ICE produced the first report on March 20, but “temporarily suspended” the reports three weeks later because they were riddled with errors.

Deportations: "We will begin removing the more than 2 million criminal illegal immigrants from the country these are drug dealers, gang heads, gang members, killers, and cancel visas to foreign countries that won't take them back."

A Washington Post analysis of federal data found that immigration-related arrests were up 32.6% in the first weeks of the Trump administration, and detainer requests — or “holds” on immigrants to be deported — were up 75%. But actual deportations — which can often take months to process — were down 1.2% in the first three months of the year.

But it's not just criminals being targeted. A USA TODAY analysis found that 26% of those arrested in the first immigration raids under Trump had no criminal record. Under Obama, it was just 10%.

Trump’s immigration dragnet has also stepped up enforcement against “DREAMers,” those who came to the United States as children and who were allowed to stay indefinitely under a 2012 Obama program. But Trump has deported at least 43 childhood arrivals in his first month after revoking their status for criminal activity.

Travel ban: "We're going to suspend immigration from terror-prone regions where vetting cannot safely occur. ... All vetting of people coming into our country will be considered extreme vetting. We will be very careful."

Trump’s first executive order on Jan. 27 was held up by several federal courts, prompting him to rewrite it on March 6. But enforcement of that order, too, has been legally blocked — most notably by a federal judge in Hawaii — and the issue could be headed to the Supreme Court.

The administration has also conceded that it has not developed procedures for the “extreme vetting” of refugees.


Legislative proposals

Unlike his promises on executive orders, which he intended to issue on day one of his presidency, Trump's legislative proposals had a 100-day timeline. In Gettysburg, Trump said he would "work with Congress to introduce" 10 key pieces of legislation, and "fight for their passage within the first 100 days."

By that measure, press secretary Sean Spicer said Monday, Trump has lived up to his promise. "I think we're going to continue to work with Congress — as he says in that document, 'I will work with Congress' to achieve these things; we are going to continue to work with Congress to achieve those."

Here's the status of his legislative wish list:

Trump's promised Middle Class Tax Relief and Simplification Act would give the typical middle-class family with two children a 35% tax cut, reduce the number of tax brackets and simplify tax forms. The business rate would be lowered to 15% — and 10% for offshore profits brought back to the United States.

Trump said he plans to release the outlines of a tax plan on Wednesday.

The Offshoring Act would enact new tariffs on companies that move operations overseas and then try to ship their products back to the United States. "They leave the United States and fire all of their employees," Trump said. "So we will establish tariffs that when they do that there will be consequences."

The bill has not been introduced.

The American Energy & Infrastructure Act would spend $1 trillion in infrastructure on bridges, highways, hospitals, schools, airports and other capital projects, through a combination of federal money and private investment. He also promised that the plan would be "revenue neutral," meaning it won't add to the deficit.

In Wisconsin last week, Trump said a proposal is coming soon. "Infrastructure is coming, and it’s coming fast," he said.

The School Choice and Education Opportunity Act would provide taxpayer support to parents who want to send their children to private, charter, religious or home schools. It would also prohibit federal support of common core standards and support vocational education, Trump said.

No Trump-endorsed bill has been introduced, but a bill introduced by Rep. Andy Biggs, R-Ariz., the Ending Common Core and Expanding School Choice Act, would accomplish many of the same aims. That bill has no cosponsors and has been referred to committee.

The Repeal and Replace Obamacare Act was Trump's name for a hypothetical, all-encompassing health care overhaul bill, including a repeal of the Affordable Care Act, expansion of health savings accounts and expedited drug approvals.

This was supposed to be a slam dunk, as Republicans have railed against the health care law throughout Obama's presidency. For procedural reasons, Congress is tackling the issue in phases, but its first attempt at phase one — the American Health Care Act — failed after conservatives withheld their support.


President Trump and Health and Human Services Secretary Tom Price leave Capitol Hill on March 21, 2017, after rallying support for the Republican health care overhaul with GOP lawmakers.
The Affordable Childcare and Eldercare Act would allows taxpayers to deduct childcare and elder care expenses and give employers more incentives to provide on-site child care.

The bill has not been introduced.

The End Illegal Immigration Act would provide congressional funding the Mexican border wall "with the full understanding that the country Mexico will be reimbursing the United States for the full cost of such wall." The proposal would establish a 2-year prison sentence for those who illegally re-enter the U.S. after a previous deportation, and a 5-year sentence for those with felony convictions, multiple misdemeanors or two or more deportations. "So when somebody comes in, we send them out. They come back, they go to prison for quite a while," he said. "Once you do that, they will stay out."

The bill has not been introduced. And the funding for the border wall appears to be delayed, as Trump now says he might push the battle over getting funding for a border wall until the 2018 fiscal year.

The Restoring Community Safety Act would increase training and assistance to local police and provide funding to "dismantle criminal gangs and put violent offenders behind bars or out of our country."

The bill has not been introduced.

The Restoring National Security Act would eliminate the budget "sequester" under the 2011 Budget Control Act, which limits increases in federal spending and keeps domestic spending on pace with defense. "Also, we are going to protect our vital infrastructure from the new thing, cyberattack," he said.

The spending issues would likely be addressed in the annual budget and spending bills. No standalone bill has been introduced.

The Clean up Corruption in Washington Act would codify the ethics standards in Trump's executive order and extend them to members of Congress and their staff, banning them from lobbying for five years after leaving government — and change the definition of a lobbyist to "close all the loopholes."

Various ethics reform proposals have been introduced in Congress, but Trump has not formally endorsed any of them.

On Nov. 10, Beth Sutinis sat at her desk in Brooklyn with a big task looming. As the executive editor for the children’s division of Time Inc. Books, she and her colleagues had worked through the fall to update their book “Presidents of the United States.” They added a spread about Barack Obama, another about the 2016 election and a third about Hillary Clinton, who polls had indicated would be elected the 45th president.

In the days after the election, Ms. Sutinis scrambled to produce a profile of the person who was elected instead. “It was one of the harder things I have had to do in a long career of writing and editing nonfiction for kids,” she said.
Presidential biographies are a staple of children’s book publishing, and of classrooms across the country. Nonfiction for children is a surging category, particularly in light of a Common Core mandate that schools put greater emphasis on it in their curriculum. Publishers like Penguin Young Readers, Scholastic and Time for Kids chronicle stories like the rise of Mr. Obama from Illinois state senator to president, or the political legacy of the Bush family, interspersing those accounts with facts about presidential history. The books hit bookshelves every four years, usually long before historians and writers of nonfiction for adults weigh in. 

But the story of Donald J. Trump posed a unique set of challenges.

After an election cycle whose divisive effect on voters is still being felt, publishing books for classroom use has been unusually perilous. For Ms. Sutinis, the difficulty went beyond the time crunch to finding concise quotations from Mr. Trump’s campaign appearances that didn’t include contentious remarks.
 

Ms. Sutinis’s updated edition outlines Mr. Trump’s business and television career and his campaign. “He made controversial remarks about several groups of people, including Latinos, Muslims, African-Americans and women,” the book reads. “This led many, including some Republican officials, to back away from him.”

It goes on: “But Trump continued to receive wide support and thousands of people attended his rallies.”

One page features a “Did You Know?” fact: “Donald Trump is the first person elected to the presidency without experience in either the government or the military.”

A number of publishers have already released books about Mr. Trump, including “Rookie Biographies: President Donald Trump,” from Scholastic, and “Donald Trump: Outspoken Personality and President,” from Lerner Publications. The president and his relatives will also be the subject of future books for young readers. Lerner, for instance, announced that it would publish “Ivanka Trump: A Brand of Her Own” this fall.

But publishers and editors of children’s books are unaccustomed to weighing issues of partisan division and biased reporting, said Daniel Kraus, the books for youth editor at Booklist magazine in Chicago. Now, adults of different political persuasions are debating the veracity of basic facts. “Publishers are a little nervous about that,” Mr. Kraus said. “Parents can say, ‘This is not the reality I believe.’ It’s a reflection of where we are as a nation right now.”

For a children’s audience, the mandate is to provide unbiased facts with a dusting of the context required to maintain accuracy, said Joanne Mattern, a freelance writer of children’s nonfiction with 250 titles on her résumé.

Ms. Mattern has written about Mr. Trump in two biographies for children and in an update of “The New Big Book of U.S. Presidents,” from Running Press Kids, which begins, “Donald Trump was the most unlikely of presidential candidates.”

Running Press gave Ms. Mattern discretion to include relevant topics about Mr. Trump’s influence. She included “The Apprentice,” and “Trump and the Muslim Community,” writing that he had called for a temporary “shutdown” on Muslims entering the United States.

“This is a big part of Trump’s policies and a big reason he was elected,” Ms. Mattern said. “You couldn’t leave it out.”

Publishers have also addressed the election’s backdrop. “A True Book: President Donald Trump,” released by Scholastic, tells of Mr. Trump’s real estate career, and of public perceptions of his Democratic opponent, Mrs. Clinton. “Clinton was a strong choice for president,” read one paragraph, which concluded, “However, many people did not like Clinton. They felt she was not trustworthy and would not bring enough changes to the government.”

In a prepublication draft of the book, a page titled “Troubling Statements” read, in part: “Some of Trump’s biggest supporters were white nationalists. Their comments and actions during and after the campaign were racist and often dangerous. Trump did little to speak against them.”


In the finished book, “Troubling Statements” had been changed to “Campaign Statements.” The section about discrimination was modified to read, “Some of Trump’s critics felt he did not speak out against prejudicial people and groups strongly enough.”

Joana Costa Knufinke, group editor for nonfiction books in Scholastic’s library publishing division, said, “We make an effort to show both points of view.”

Some publishers are holding off on Trump biographies altogether. “We feel it’s too soon,” said Jane O’Connor, the creator of the “Who Was?” series from Penguin Young Readers, a bookstore and book fair fixture offering biographies of historical figures ranging from Pablo Picasso to Steve Jobs. In 2017, a total of 17 “Who Was?”/”Who Is?” books will come out. None will be about Mr. Trump.

The series does not automatically report on every president, Ms. O’Connor said. For instance, there is no “Who Is George W. Bush?” or “Who Is Bill Clinton?”

Mr. Obama was given “Who Is” coverage soon after he was elected, and Ms. O’Connor, under the pseudonym Roberta Edwards, wrote the biography herself. Mr. Obama’s election was historic, she said, because he was the nation’s first African-American president.

The 2016 election was also historic, Ms. O’Connor added, but “I don’t think Trump’s life beforehand is all that interesting. To have a book that is just about him winning the presidency, we think it’s not warranted.”

The conservative publishing company Regnery — it has published children’s books by Callista Gingrich, the wife of Newt Gingrich, the former House speaker, and by Janice Dean, senior meteorologist for Fox News — said it had no immediate plans to publish a biography of Mr. Trump for its young readers.

Some writers say they are also struggling to write about the Trump family. Kathleen Krull worked to get her new book, “A Kids’ Guide to America’s First Ladies,” ready for publication with up-to-date reporting on the spouse of the 2016 election winner, Ms. Krull said. “But the information on Melania Trump was scarce.”

In a chapter titled “Glamour to Spare,” Ms. Krull wrote that Mrs. Trump “is not your traditional first lady. As well as being the wealthiest, she is the only one who is the president’s third wife,” adding that she was also “the first to have been a supermodel.”

“There is not a lot substantial to say about her,” Ms. Krull said. “I did try to be fair.”

In her new book, “Donald Trump: Outspoken Personality and President,” the author Jill Sherman packed in details about Mr. Trump’s family. But Ms. Sherman, who has written children’s books about the Komodo dragon and the Irish potato famine, said biographical details about Mr. Trump were being denied and debated by some of his supporters. “Everything has its unique challenges, but I would say the Donald Trump biography was overwhelming,” she said.

Among the unusual considerations were how much to include scandals, including those related to Mr. Trump’s three marriages. “Ordinarily with a book like this, I wouldn’t put much of a focus on relationships and marriages, but I thought it was important,” she said. “It was from the marriage to Ivana, and their divorce, that he became a celebrity.”

The entire country is focused on Mr. Trump right now, but he is not the only president with a complicated past, said Ms. Sutinis of Time Inc. When she was reviewing all the entries of “Presidents of the United States,” she noted that the previous edition reported that Thomas Jefferson had grown up in a wealthy family on a plantation. For the new edition, she inserted a paragraph about Mr. Jefferson, the slave owner.

The earlier edition had been published in 2006. “Even in the last 10 years, we have become more honest in how we deal with difficult history,” she said, adding that children today are also far more sophisticated and aware of the news.

Not only do they have access to news online, she said, but they also “have access to us, their parents, and they are with us when we are reading news articles on our phones. We are all consuming news during family time, and we are discussing news in those family settings. They are more exposed to news, and they’re asking more questions.”
 


The plan would eliminate the AMT, a tax that cost him at least $30 million in 2005.

Donald trump tax plan
President Donald Trump’s tax proposal would likely amount to a fat tax cut for Trump himself.

The proposal, unveiled on Wednesday afternoon by Treasury Secretary Steven Mnuchin and National Economic Council Director Gary Cohn ― both alumni of Goldman Sachs ― offers more than a few breaks for the country’s millionaires.

At least three of these changes would almost certainly benefit the president or his family ― the elimination of the alternative minimum tax or AMT, the repeal of the estate tax, and a reduction on the tax rate for small business owners.

We know almost nothing about the current state of Trump’s personal taxes or that of his family business. The president could make it clear exactly how he and his family would benefit from his tax plan by releasing his tax returns, but he has consistently refused to do so, saying it’s impossible because he is under audit. (The head of the IRS said last year that being audited did not prevent an individual from releasing returns.)

At Wednesday’s press conference, Mnuchin said he didn’t know details about the president’s tax returns, so he couldn’t say how the tax plan would affect Trump and his family.

After he won the presidency, Trump said his victory meant his lack of financial transparency was no longer an issue.

What we do know about the president’s taxes comes from two leaked, partial copies of his returns from 1995 and 2005. The partial personal return from 1995, obtained by The New York Times in October 2016, showed that Trump took a $916 million loss. That massive deduction might have enabled him to avoid paying taxes for almost two decades.

The 2005 partial personal return obtained by David Cay Johnston and MSNBC, however, showed that Trump paid $38 million in taxes on $150 million in income that year.

Trump’s effective personal tax rate would have been a mere 4 percent if not for the alternative minimum tax. The AMT is meant to increase taxes on generally rich people ― typically those making at least $200,000 a year ― who otherwise wouldn’t pay that much due to particular deductions or accounting arrangements.

In other words, the AMT did exactly what it was supposed to do to Trump in 2005: soak him. Trump is now proposing to eliminate the one tax we know significantly increased his tax burden.

Trump is not by any means alone in his loathing of the AMT. Plenty of other Republicans and rich people would certainly like to see it gone, as would none other than Sen. Bernie Sanders (I-Vt.).

Sanders’ proposal to eliminate the AMT, however, comes as part of a plan that would dramatically increase taxes on wealthy Americans to expand the social safety net.

Not only do Trump’s 2005 returns indicate that he may personally benefit from gutting the AMT, but he is not proposing any broader increase in taxes on the rich and has proposed a budget and health care legislation that would gut social programs.

Trump’s heirs would also presumably benefit from the proposed repeal of the estate tax, the cut the government takes from an inheritance greater than $5.5 million that Trump and other Republicans like to call the “death tax.” Republicans have been trying to get rid of it for decades.

The move would essentially benefit the relatives of millionaires and billionaires. For instance, the tax rate for rich heirs receiving inheritances is 40 percent ― so if Trump is, in fact, worth $10 billion as he claims, his tax plan is a $4 billion gift to his family.

The tax proposal would also lower taxes on business owners who structure their companies as what are called pass-through entities, which means their business income gets taxed at personal income rates. Like many real estate partnerships, Trump’s family business is a pass-through entity and would benefit from a reduction in pass-through rates. Trump’s tax plan cuts pass-through rates to 15 percent. Currently, the top personal income tax bracket is taxed at a 39.6 percent rate.

The Trump plan also aims to provide “tax relief for families with child and dependent care expenses,” but offered no further details on how that would work. Judging by Trump’s child care proposals during the campaign, even this benefit would likely confer bigger returns to Trump and his millionaire peers.

At his daughter Ivanka’s prompting, Trump outlined over the summer a benefit that would allow parents to deduct the cost of child care and other related expenses from their taxes. This kind of benefit naturally accrues to higher-earning parents who have higher child care expenses and higher tax liability.

One analysis found that a typical family of four with two kids in an upper-income neighborhood would get a $7,000 tax break from Trump’s child care tax break. A lower-income family would get around $5 a year.

Under the plan Trump floated, a stay-at-home parent ― like Melania ― could get a deduction for taking care of a dependent under age 13.

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