BETHLEHEM, Pa. — As Vice President Kamala Harris prepares to descend on Philadelphia Tuesday evening for her first rally with running mate Minnesota Gov. Tim Walz, one conservative pollster shows the veep making up ground in the Keystone State.

Harris and former President Donald Trump are tied with 48% of support among likely Pennsylvania voters, per Scott Presler’s Early Vote Action political action committee’s Monday poll.

And they remain tied when third-party candidates are included — with 45% support each.

Presler — an openly conservative pollster who says his goal is to re-elect Trump — noted 41% of those surveyed were from the Philadelphia market, which leans more Democratic than the rest of the state

Even there, incumbent President Biden was far less popular than either Trump or Harris.

Biden’s net favorability rating of -23 (37% favorable to 60% unfavorable) dwarfed both Trump’s -3 (47% favorable to 50% unfavorable) and Harris’ -5 (46% favorable to 51% unfavorable) ratings.

“This poll shows that Pennsylvania is up for grabs,” Presler told The Post.

“It also means that Biden is deeply unpopular, and Republicans would be wise to tie Harris to the failures of his administration, namely the border, wars and the economy,” he added.

Presler also noted 44% of his respondents were Democrats and 42% Republicans.

These figures are broadly reflective of Pennsylvania’s expected electorate this year — a group Presler says he’s taking steps to target.

“I’m keenly aware that Pennsylvania wins the White House,” the pollster told the Post. “That’s why my organization . . . hired a PA state director, as well as six full-time field staff. We’re onboarding more staff with a goal of 19 across the Commonwealth.”