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EXCLUSIVE: Smarter, not harder, is the theme Congress should follow to pass tax relief in its budget efforts, according to the top Republican running in one of only two gubernatorial races this year.

Virginia Lt. Gov. Winsome Earle-Sears, seeking to succeed term-limited Gov. Glenn Youngkin, unveiled her "Axe the Tax" framework, identifying consensus areas where people across the political spectrum can support it.

Her plan would end taxes on tips in Virginia, mirroring President Donald Trump’s policy proposal and seeking to give a break to residents in a state known for its nightlife and tourist meccas like Alexandria, Williamsburg, Virginia Beach and Roanoke.

Food service workers, personal service workers, hospitality and other gratuity-based industry employees would pay 0% statewide under her plan, which she said gives working families a break they’re clamoring for on both the state and federal levels.

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It also repeals the automobile tax and vehicle-based property taxes, which residents of 27 out of the 50 states pay.

"The ‘Axe the Tax’ plan is rooted in a simple truth: Working Americans shouldn’t be punished for earning a living or driving to work," Sears told Fox News Digital in exclusive remarks.

"Conservatives in Congress get that, and they should follow Virginia’s lead. … Real working families deserve to keep more money in their pockets, and, as governor, I'll make sure they do."

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Sears said ending taxes on tips on a national and state level recognizes that a tip is a "recognition of great service," not another avenue for the government to take its share.

With most middle-class people either working service industry jobs and/or owning a car, Sears said her initial tax plan is evidence that a surgical approach is what is needed to properly address what the people are asking for, rather than trying to do too much at once.

"Virginia’s economy is powered by a thriving service sector and thousands of hardworking commuters made up of families like mine," Sears said. "Tip earners are stretched to the limit. Working parents depend on their cars, not a METRO line, to get through the day. This isn’t just Virginia’s story. It’s the reality for families across the country."

Respecting the political process and "actually listen[ing] to people" and responding in kind is how a politician should lead, she said.

Like Congress, where Republicans hold narrow majorities in both chambers and have often seen similarly closely split governance, the "Axe the Tax" plan includes provisions that "prove you can work within a divided chamber and still put taxpayers first," Earle-Sears said.

"Virginia is leading the way."

Charles Creitz is a reporter for Fox News Digital. 

He joined Fox News in 2013 as a writer and production assistant. 

Charles covers media, politics and culture for Fox News Digital.

Charles is a Pennsylvania native and graduated from Temple University with a B.A. in Broadcast Journalism. Story tips can be sent to charles.creitz@fox.com.