It's like the Biden economy thing. The truth doesn't matter as much as the perception of what is true.

Make a big deal about dropping gun regulation as a platform and pass a federal bill that blocks do-nothing cosmetic regulations like bans on barrel shrouds, skeleton stocks, and pistol grips for longarms. It doesn't matter that it won't make any appreciable difference. The headline will be "Dems loosen gun regulation".

Lowering taxes is a bit trickier. People have to feel it. The Child Tax Credit was factually effective, but can anyone name what they bought with that money? I still remember how I spent my Bush tax rebate. Cash in hand is what people understand. Figure out a way to send the average person a check for a couple hundred bucks every year (ideally 6 months from tax rebate season).