Harris’s team told event organizers that she will be campaigning in a battleground state on the day of the dinner and is unable to attend, a campaign official told The Hill. She “wants to maximize her time in the battlegrounds this close to the election,” but her team told organizers that she would like to attend the event as president, if elected.
It’s linked to https://thehill.com/homenews/campaign/4894697-harris-trump-al-smith-dinner/ which explains why,
And from https://thehill.com/homenews/campaign/4939077-vice-president-kamala-harris-al-smith-dinner/ it’s Wisconsin she will be hard at work in.
Personally, I like the idea of a VP who skips the fancy elite dinners to go out and meet the people.