evidence: The campaign ad played on a rumor claiming that President Joe Biden's Inflation Reduction Act of 2022 mentioned the enforcement of fully reporting taxes on tips. More broadly, the rumor claimed the legislation — for which Vice President Kamala Harris cast the tie-breaking vote — benefited efforts for the IRS to specifically "go after" people who depend on tips, such as restaurant servers, providing $80 billion in funding to hire 87,000 new IRS agents for enforcement of the middle class. [...] In one online example of the rumor at hand in this fact check, a user on X posted (archived) on Aug. 13, "Don't forget: Kamala Harris was the tie breaking vote on the Inflation Reduction Act which put taxes on tips and hired 87,000 IRS agents to go after the middle and lower class to get the money." [...] The August 2024 Breitbart.com article featured a Feb. 8, 2023, post (archived) from podcaster Patrick Bet-David, in which Bet-David misleadingly tied the false rumor about the hiring of 87,000 new IRS agents for enforcement to the headline of an IRS website page for the Service Industry Tip Compliance Agreement (SITCA) program, titled, "IRS introduces new service industry tip reporting program." That page displayed the date of Feb. 6, 2023.