Actually the clip is pretty funny. It was during the debate with Clinton. She stupidly made the "accusation" -- you didnt' pay taxes. And that's when he told her he took advantage of the loop holes he was given and that made him smart not a criminal. Remove the loopholes if you don't like them but you and your cronies take advantage of them also so they'll stay
Or, something like that. This was before the left figured out that Trump didn't walk back his statements but stood behind them and threw them back.