EXCLUSIVE — North Carolina Republican Senate nominee Michael Whatley is using his first ad purchase of the general election to ding Democratic opponent Roy Cooper on taxes and affordability.
In a 30-second spot first seen by the Washington Examiner, Whatley, the former chairman of the Republican National Committee, goes after Cooper, the state’s former governor, for “siding with the national liberals” and opposing President Donald Trump’s tax law from last year. Among its policies, the sprawling law eliminates taxes on things like overtime and tips, as well as temporarily reduces or eliminates taxes for many Social Security recipients.
Whatley’s campaign is placing seven figures behind the ad that will run statewide on streaming services, a particularly large purchase for something that won’t be seen on broadcast airwaves.
“I’m running for Senate to cut taxes and make life more affordable,” Whatley states, along with the promise to permanently “end the tax on senior Social Security.”
“Cooper backs higher taxes on tips and overtime, and even higher taxes on Social Security,” the ad’s narrator says.
The Cooper campaign said he supports eliminating taxes on tips, overtime, and Social Security. Citing Whatley’s position atop the national party committee and time working as an oil lobbyist, a Cooper spokesperson said the GOP nominee “helped lead the charge to double healthcare premiums, pushed legislation to jack up prescription drug prices for our seniors, made millions lobbying for big utility companies including Duke Energy as people’s electric bills went through the roof and spent his career delivering for corporations and special interests at the expense of North Carolina families.”
The seat, held by retiring Sen. Thom Tillis (R-NC), is among the most closely watched races in the country. The contest is currently leaning in Cooper’s favor, according to polling and nonpartisan election forecasters. The race presents a major pickup opportunity for Senate Democrats in their quest to retake control of the chamber that Republicans lead 53-47.
In the most recent survey from the left-leaning, North Carolina-based Public Policy Polling firm, Whatley has narrowed what was once a double-digit deficit to Cooper to just 4 percentage points.
At left, Michael Whatley speaks June 18, 2024, in Newtown, Pa., and at right, North Carolina Gov. Roy Cooper, on Oct. 5, 2024, in Charlotte, N.C. (AP Photo/Derik Hamilton and Chris Carlson)
” data-large-file=”https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate.webp” src=”https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate.webp” alt=”At left, Michael Whatley speaks June 18, 2024, in Newtown, Pa., and at right, North Carolina Gov. Roy Cooper, on Oct. 5, 2024, in Charlotte, N.C.” class=”wp-image-4647020″ srcset=”https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate-1.webp 1024w, https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate-1.webp?resize=300,200 300w, https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate-1.webp?resize=768,512 768w, https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate-1.webp?resize=150,100 150w, https://conservativenewsbriefing.com/wp-content/uploads/2026/07/whatley-hits-roy-cooper-on-taxes-in-seven-figure-ad-buy-for-north-carolina-senate-1.webp?resize=696,464 696w” sizes=”(max-width: 1024px) 100vw, 1024px”>
Tillis has not endorsed Whatley and has become an increasingly independent voice in his party as he nears retirement. The second-term senator told the Washington Examiner Monday that he “clearly” prefers Whatley to win but questioned the helpfulness of his would-be endorsement and whether Whatley was doing enough to win over unaffiliated and more center-leaning swing voters that he’ll likely need to defeat Cooper.
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“I’m happy to endorse him. I’ve clearly said that I want him to win the election. My endorsement — if my help can help him, I want to help,” Tillis said. “It’s just, he’s coming out of the primary, and I believe he needs to look at that unaffiliated.”
Tillis continued, “You don’t win the state of North Carolina if you get 100% of all Republicans, and obviously, 100% of all registered Republicans don’t vote. So, Michael’s got to get to that center-right, which is a sweet spot for Republicans in statewide elections. He’s got some work to do.”
