Don’s new low: 35%

President Trump’s approval rating has dropped as Americans fret over his signature tax-code overhaul, according to a new poll.

Just 35 percent of voters in the latest CNN poll say they like the job Trump is doing overall — one point below his previous CNN low of 36 percent.

The dismal figure makes Trump the least-liked first-year president in recent history. All first-timers going back to Dwight D. Eisenhower had at least 49 percent approval by December of their first year in office, CNN noted.

Trump fared slightly better in a Quinnipiac University poll released Tuesday, which found that 37 percent of Americans like the job he is doing.

Trump’s Quinnipiac approval low was 33 percent in a poll released Aug. 2.

His ratings have not edged above 45 percent in either poll.

A Gallup poll announced Tuesday found that Hillary Clinton, Trump’s vanquished 2016 Democratic rival, is similarly unpopular, with only a 36 percent favorability rating. This breaks a pattern of losing presidential candidates getting more popular after the election.

Meanwhile, the CNN poll also found that 55 percent of Americans oppose Republican tax reform — which most people surveyed believe will help the rich rather than middle-class taxpayers — up 10 points from last month, according to poll data.

The CNN poll of 1,001 adults, conducted between last Thursday and Sunday, had a margin of error of 3.8 percentage points.

The Quinnipiac survey of 1,230 voters nationwide between Dec. 13 and Monday had a margin of error of 3.3 percentage points.