Harris touted her child tax plan and proposal for assistance for first time home buyers. Her plans, specifically, include a $25,000 subsidy for first time homebuyers, a $65,000 child benefit for parents with newborns and a $50,000 tax deduction for startups and entrepreneurs. 

"We know that we have a shortage of homes, and the cost of housing is too expensive for far too many people," Harris said. "We know that young families need support to raise their children." 

She also attacked Trump's plans to extend taxes on wealthy Americans and corporations, as laid out in the tax bill he championed when he was president. 

"When you look at his economic plan, it's all about tax breaks for the richest people," Harris said. "I am offering what I described as an opportunity economy." 

Trump, meanwhile, defended his plan to raise tariffs on foreign goods. 

"Other countries are going to finally, after 75 years, pay us back for all that we've done for the world," Trump said. "And the tariff will be substantial." 

Trump also attacked the Biden administration's record on the economy, tying it specifically to immigration and the border. 

"We have millions of people pouring into our country, from prisons and jails, from mental institutions and insane asylums," he said. 

"They're destroying our country, they're dangerous," he said later. "They're at the highest level of criminality, and we have to get them out, we have to get them out fast. I created one of the greatest economies in the history of our country." 

He also repeated attacks on inflation during the Biden administration. 

"I built one of the greatest economies in the history of the world, and I'm going to build it again," he said. "It's going to be bigger, better and stronger, but they're destroying our economy. They have no idea what a good economy is." 

Harris and Trump had very different views on the economic impacts of his tariff plan. 

Harris said it would "actually result" in a sales tax increase for the middle class. Trump continued to assert, falsely, that foreign governments, not U.S. importers, would pay the tariff, whereas Harris points to multiple studies that show that the duties drive up costs for American consumers. 

Harris, in response to a question about Trump's previous comments about her ethnicity, referenced Trump's history of being sued by the Department of Justice for Fair Housing Act violations in the 1970s. 

"Let's remember how Donald Trump started…He owned buildings and he was investigated because he refused to rent property to Black families," she said. 

Most mentions of housing and economic policies took place in response to the moderators' first question of the debate. 

Although Republicans typically have a polling edge over Democrats on economic issues, Trump  did not press that advantage, offering  few specific economic proposals and pivoting to discussions to the border and immigration. 

Harris, meanwhile, underlined the differences in temperament between her and the former president, as well as differences in foreign policy, peaceful transition of power and other issues like abortion. 

The debate — which was scheduled months ago prior to President Biden's decision to drop out of the race — is likely the only one to occur between Trump and Harris before election day. With polling showing the candidates virtually tied, both campaigns viewed the debate as perhaps the last, best opportunity to sway undecided voters.