• Harris formally accepts party's nomination for president.
• US VP assails Donald Trump as she caps four-day DNC.
• Calls building middle class "defining goal of her presidency".
  

Democratic presidential candidate Kamala Harris said in her Democratic National Convention (DNC) speech on Thursday that as president she will aim to pass a middle class tax cut as formally accepted her party's nomination for president.

Harris, 59, while aiming to draw a contrast with her opponent on broad economic policies, specifically on tariffs and taxes, said that Republican presidential candidate Donald Trump was not concerned about the middle class.

"Instead of the Trump tax hike we will pass a middle class tax cut that will benefit more than 100 million Americans," Harris said in her speech, without giving further details.

Harris argued that the Republican former president's plan for tariffs will serve as a price hike. Trump has threatened to use tariffs to achieve what he terms as fair trade relations and deals with other countries.

Harris called building the middle class "a defining goal of her presidency" and vowed, if elected, to create an "opportunity economy" where "everyone has the chance to compete and a chance to succeed."

Last week, Harris outlined proposals to cut taxes for most Americans, ban "price gouging" by grocers and build more affordable housing.

Her agenda may run into resistance from both corporations and the US Congress, which rejected similar proposals when they came from Democratic US President Joe Biden.

Harris calls for end of Gaza war

After days of protests from Palestinian supporters who were disappointed at not getting a speaking spot at the convention, Harris delivered a pledge to secure Israel, bring the hostages home from Gaza and end the war in the Palestinian enclave.

"Now is the time to get a hostage deal and a ceasefire deal done," she said to cheers. "And let me be clear, I will always stand up for Israel's right to defend itself and I will always ensure Israel has the ability to defend itself."

"What has happened in Gaza over the past 10 months is devastating. So many innocent lives lost, desperate hungry people fleeing for safety over and over again. The scale of suffering is heartbreaking," she said.

"President Biden and I are working to end this war such that Israel is secure, the hostages are release, the suffering in Gaza ends and the Palestinian people can realise their right to dignity, security, freedom and self-determination."

Harris emerged as the Democratic candidate little more than a month ago when allies of President Joe Biden, 81, forced him to quit the race. If successful, she stands to make history as the first woman elected US president.

She described the November 5 election as a "precious, fleeting opportunity to move past the bitterness, cynicism and divisive battles of the past. A chance to chart a New Way Forward."

Harris noted the Supreme Court's recent ruling about presidential immunity and the risks that would engender if Trump gained power again.

"Just imagine Donald Trump with no guard rails," she said.

Trump, who had promised to respond to Harris' speech in real time, posted a series of messages on Truth Social as she spoke about him, including: "She stands for Incompetence and Weakness – Our Country is being laughed at all over the World!" and "She will never be respected by the Tyrants of the World!"