Jimmy Kimmel has mocked a recent claim from Donald Trump, describing the president as a "kid running for student council".

Trump has made several outlandish claims which were quietly walked back or deconstructed by analysts who said it was simply not possible to legislate said order, and the "no income tax" comment from the president seems to be another of these.

Tariffs introduced by Trump are, according to the president, making so much money they can cover income tax for the American people. He said, "We're going to be giving back refunds out of the tariffs because we've taken in literally trillions of dollars and we're going to be giving a nice dividend to the people."

"I believe that at some point in the not too distant future, you won't even have income tax to pay because the money we're taking in is so great, so enormous, that you're not going to have income tax to pay."

Talk show host Kimmel replied, "Well, he would know. He hasn't paid income tax in like... maybe 50 years. Does anyone believe we're not going to have income tax to pay? This is like the kid running for student council who promises soda in the drinking fountain. It makes no sense."

The 58-year-old talk show host would hit out at Trump's cognitive test claims, pointing out the president had once more seemingly fallen asleep in a cabinet meeting with his administration.

Kimmel said, "Tell us again how sleepy Joe is, will you? Of course he's tired, he was up all night posting. When he wasn't sleeping, Ripped Tan Winkle was lying."

"He said grocery prices are down. They're not down. He said he was cutting prescription drug prices by 900%, that's ridiculous. In the brief time he was conscious though, he had a lot to say." A clip of Trump saying he should "receive the Nobel Prize for every way" then played.

Kimmel had previously torn into Trump over his Truth Social posts which were set live over Thanksgiving weekend. The talk show host said, "'Murdered, mugged, beaten, and laughed at?' I hate to be the one to tell you, our country isn't being laughed at, they're laughing at you."