One of the highest priorities for the incoming Trump administration should be to end the Democrats’ weaponization of powerful government agencies against taxpayers and businesses they don’t like. Nowhere has this mission been more pernicious than the party-line vote to fund the Internal Revenue Service (IRS) with nearly $80 billion and hire tens of thousands of new tax snoops.
By the way, according to the IRS press office, the additional audits have so far raised less than $2 billion, far less than the additional expenditures. So how is this program “paying for itself”?
This was never about seeking tax fairness as liberals claimed. It was about unleashing an aggressive, permanent and unchecked enforcement assault on U.S. taxpayers to rake in more tax dollars to pay for liberals’ political agenda. The American people voted to end such madness, and the IRS should now act accordingly and immediately by ignoring the Biden administration’s 11th-hour efforts to ram through a slew of costly new rules and regulations as they now head toward the exit.
Progressive leaders made wildly erroneous claims that a supersized IRS would raise nearly $1 trillion over 10 years from stepped-up enforcement against higher-income earners and businesses. And they attempted to justify their proposals by broadly portraying entrepreneurs, small businesses, family-owned private enterprises and the wealthy as tax cheats.
The entire exercise was designed to harass lawful taxpayers and threaten them as guilty parties until they could prove themselves innocent.
Fortunately, most voters saw their efforts for what they were: a liberal fantasy grab of other peoples’ money and an attempt to assert greater control over their livelihoods. Democrat leaders did not help themselves by immediately oversteering the car. This included efforts to have the IRS spy on personal bank accounts and require income reporting for basic Venmo payments among friends, as well as punitive measures on those whose incomes are derived from tips or numerous other types of transactions.
Another target for IRS harassment has been business partnerships. Such businesses are one of the most common and practical ways to structure private enterprises of all sizes. A simple analogy might be when one party owns an available tractor and another has available land, and they go into business together to farm the land.
All told, there are an estimated 4.5 million business partnerships in America. Collectively, these partnerships generate more than $12 trillion in revenue and employ millions of U.S. workers.
Yet the IRS, before President-elect Donald Trump returns to office, is now stealthily attempting to implement new rules that threaten the future viability of such partnerships. These proposed changes to the tax code impact what is known as “basis shifting” — a routine and legal practice that business partners use to adjust the tax basis of their respective assets. In short, the proposed rules would deliberately embed uncertainty and subjective IRS interpretations of how taxable assets are treated when one transfers or sells their interest in a business partnership. Basically, the opposite of tax fairness.
Meanwhile, the multibillion-dollar bounty the Biden administration claimed their newly armed IRS would secure through added enforcement and new tax rules has completely failed to materialize. The IRS recently disclosed that just $1 billion had been recovered since their aggressive campaign went into effect two years ago, and there is no way of knowing if that would have occurred with or without it.
How ironic and sad is it for taxpayers to learn that the vast amount of the $80 billion Democrats awarded to the IRS to recover or find new “savings” is instead on pace to serve as a massive cost to the U.S. Treasury?
The last thing voters now want is for the IRS to impose any more costly last-minute tax changes that will make problems even worse for taxpayers, workers and employers. Accordingly, the Biden team and the IRS should put down their pencils.
And if they persist with these fourth-quarter rule changes, the Trump team should be prepared to immediately repeal them in January.
Stephen Moore is a contributor to The Daily Caller News Foundation and a visiting fellow at the Heritage Foundation. His new book, coauthored with Arthur Laffer, is “The Trump Economic Miracle.”
Seldom have a few days of energy-related news provided a clearer illustration of the stark contrasts between the crony-capitalism-based energy policies of the Biden administration and the American energy dominance policies to come during a second Trump administration as the news from the past week.
On Nov. 26, the Biden Department of Energy led by Secretary Jennifer Granholm announced an award of $6.6 billion to struggling electric vehicle maker Rivian in the form of a low-interest loan. The infusion of capital is designed to help the company finance a new Georgia-based plant with a production capacity of 400,000 cars per year. Rivian already operates a plant in Illinois capable of turning out 150,000 units annually.
So, what is the problem, you might ask? Well, first, Rivian — like every other U.S. EV maker other than Tesla — has consistently struggled financially. The company so badly missed its sales targets in 2023 that it was forced to discount prices and layoff workers to maintain its ability to service its existing debt load.
Second is the fact that Rivian has only managed to sell a little more than 37,000 units this year as U.S. consumer demand for EVs has stalled, at a financial loss of over $107,000 per car. This begs the question why a car company struggling to sell 50,000 units per year somehow needs the taxpayers to pony up $6.6 billion to raise its production capacity to 550,000 per year, or roughly 13 times its current annual sales.
Third is the fact that Amazon, owned in large part by billionaire Jeff Bezos, is one of Rivian’s biggest investors. Bezos is currently listed as the world’s second-richest individual by Forbes, with a net worth of more than $226 billion. If pouring another $6.6 billion into Rivian is a terrific financial idea — as DOE claims — then why haven’t Amazon and/or Bezos been eager to do that?
The answer seems fairly obvious: This really isn’t a good financial idea at all. What is really happening here is the desperation last gasp of Biden era crony capitalism, shoving those billions of IRA dollars out the door before President-elect Donald Trump is sworn in and starts reining in the madness.
The day before DOE announced its award to Rivian, Trump announced plans to impose 25% tariffs on all imported goods from both Canada and Mexico if the governments in those countries do not immediately move to stop the flows of illegal immigrants and drugs across their borders with the United States. It is key to note that, when you talk about all goods coming in from Canada and Mexico, you are talking about America’s two biggest trading partners for crude oil. Canada is far and away the biggest exporter of oil into the United States, with Mexico ranking second on the list, well ahead of any OPEC nation.
The strategic objective behind announcing these tariff plans two months before being sworn into office was to give the governments of these two countries time to act quickly to slow the flows across their borders and commit to major reforms so the tariffs never have to be actually invoked. It is Trump exercising leverage in a negotiation, a skill that has made him a billionaire in his business life. It is a strategy Biden has never attempted to use related to the open borders the flow of deadly fentanyl that now kills more than 100,000 Americans annually.
Within 48 hours, Trump had held initial talks with socialist Mexican President Claudia Sheinbaum, reporting significant progress. Trump reported far more progress than Sheinbaum was willing to admit, another clear negotiating tactic.
By Friday, Nov. 29, Canadian Prime Minister Justin Trudeau was jetting down to Mar-a-Lago to hold talks with Trump on border reforms his government is willing to make to avoid the tariffs. Again, Trump is still seven weeks away from being sworn into office.
Joe Biden remains president, at least nominally, but the days of his crony capitalist approach to energy policy are running out fast, and will soon be displaced by a Trumpian return to American energy dominance. It is a change that cannot come soon enough.
David Blackmon is a contributor to The Daily Caller News Foundation, an energy writer, and consultant based in Texas. He spent 40 years in the oil and gas business, where he specialized in public policy and communications.
With the major election season behind us, voters are undoubtedly recovering from the fatigue of non-stop political ads flooding their TVs and social media apps, but potential candidates are already setting their sights on 2026, which—while not the presidential Superbowl—will have hugely impactful consequences for Arizona. Fresh off a nationwide red wave, Republicans in Arizona are hoping to capitalize on this momentum by taking back important statewide offices won by Democrats in 2022. Fortunately for Republicans, Arizonans, and the rule of law, we have an excellent candidate who could be the next Arizona Attorney General. In many ways, he already is.
Both of us have worked with or closely observed every Attorney General since Bob Corbin in 1979. Sadly, we’ve never seen an Attorney General whose decisions about the use of power are more partisan than Attorney General Kris Mayes. Lawlessness, wokeness, and injustice have become recurring themes under her leadership. In response, Arizona Senate President Warren Petersen has taken her on, thwarting and mitigating her run-a-way train of progressivism.
Thanks to a law passed by a prior legislature, the Senate President may intervene in cases where the Attorney General refuses to defend the law. Over the past two years, this tool has proven to be invaluable, and Warren Petersen has deployed it, both smartly and aggressively.
When Attorney General Mayes bowed to the radical left and refused to defend Arizona’s law ensuring biological boys and men could not compete on female-only sports teams, President Petersen got involved to protect our girls and women, serving as the last line of defense for the Save Women’s Sports Act. When Mayes gave bogus legal advice to provide cover for the lawlessness of Katie Hobbs and her violations of the separation of powers, Petersen checked Mayes in court and made sure Arizona laws were followed, stopping a Mayes-approved illegal scheme, where Governor Hobbs avoided confirmation of agency directors.
When Mayes tried to hijack the state budget and assert control of $115 million in state opioid settlement funds, Petersen fought back, won, and was awarded over $40,000 in attorneys’ fees against Mayes. Perhaps nothing more clearly demonstrates that Petersen is already fulfilling the role of moral leader of the Attorney General’s Office than his call to Mayes to end her illegal delay in following court ordered executions. Within a week of Petersen’s public statements, Mayes reversed course.
President Petersen has not only filled the void in state court litigation, but he’s also picked up the slack to fight the Biden administration’s big government overreach in federal court, while Mayes has remained silent. Petersen led the legal fight on national issues of importance to Arizona. From Covid vaccine mandates to forced-electric vehicle mandates, infringement of second-amendment rights, homeless encampments, immigration enforcement, and business-crushing federal regulations, Petersen has intervened in a variety of issues important to the lives and livelihoods of our citizens. Meanwhile, Mayes has been AWOL, seemingly driven by a leftist ideology instead of objective law enforcement.
And now comes the astounding revelation that a “far-left” group, the States United Democracy Center, gave Mayes a forty-seven-page memo which served as her “plan” to prosecute the 2020 alternate electors. If true, it represents an unprecedented abdication of the independence we need from our Attorney General.
We do not need four more years of highly partisan bias and selective application of the law for Arizonans to appreciate the value of having a true advocate in the Attorney General’s Office. And while there are two more years to go under Mayes, we should be thankful that we have two more years of Arizona Senate President Warren Petersen there to continue his protection of our state constitution and laws.
We’ve worked with President Petersen on legal issues for over a decade. Whether as Judiciary Chairman, or now as Senate President; time and time again, he has demonstrated the ability, courage, and leadership to put Arizona first and fight for its interests, whether at the legislature, or in the courts. In many ways, for the last two years, Petersen has been the moral voice for justice in our legal affairs. Now is the right time for him to run to become the actual Attorney General.
Steve Twist is a lawyer in Scottsdale. Seth Leibsohn is a radio host in Phoenix and Senior Fellow with the Claremont Institute.
Another election has come and gone, and unsurprisingly, Arizona is yet again the butt of national jokes for taking weeks to process ballots and tabulate votes. While some in the corporate media still attempt to defend our vote counting circus, most everyone is in agreement that big changes are needed. It doesn’t take being an election expert to recognize that states with far greater populations, who also experience large rates of early voting, somehow get their votes counted on election night or near to it.
It’s a fix that is long overdue, yet for over five years the reform has continued to run into a political meatgrinder at the state Capitol. Since 2019, our organization, the Arizona Free Enterprise Club, has supported, championed, and authored bills to ensure we get results on election night. And while Democrats in the legislature have been an obstacle to reform (they have universally opposed any reforms geared toward getting faster results), they have not been the only impediment to fixing the problem.
The real culprit is opposition from county “election officials,” or more precisely, their taxpayer-funded lobbyists. For years, our so-called election experts have worked overtime to stop any reasonable reforms to Arizona’s mail-in voting system. Their tactics are incredibly disingenuous. When people express their frustration about the glacier pace of vote counting, they clap back (usually with dripping condescension) that their hands are tied by existing law. But when lawmakers introduce bills to change those laws, those same election officials send their army of lobbyists down to the Capitol to fight reform at every turn…
It is hard to believe that in a few short months, my time in the U.S. Congress will conclude. As I look back on my time in the U.S. House of Representatives, and the rest of my life, I am filled with gratitude for the journey that led me to this point. I had the once-in-a-lifetime chance to represent Arizona’s 8th Congressional District in one of the most consequential periods in our nation’s history. That reality will never be lost on me.
I didn’t always have this success in my life. Over thirty years ago, I left an abusive husband and became a single mom with a young daughter. At times, I had no money and no place to live. I never would have dreamed in a million years that I would someday become a member of Congress and the voice for thousands of men, women, and children in the halls of our nation’s Capitol, where so many American icons have walked.
Yet, God has been so good to me. I remarried, had two more children, and now have six grandchildren. My family means the world to me.
My journey into public service began many years ago, when I started volunteering in my children’s school. I realized there, in those classrooms filled with impressionable minds, that to effect change and to ensure that the next generation received the best-possible education, parents such as myself needed to run for office to make a difference in our communities. I ran for school board and lost, but the lessons I learned from this experience motivated me to stay in the game. Too much was at stake for my family and in my state, and I would not give up.
Two years later, I ran for the Arizona State Legislature and won. I ultimately served nine years in the Arizona State House and Senate and loved serving the people in the Phoenix West Valley. I became the Senate President Pro-Tempore, following in the footsteps of the late-great U.S. Supreme Court Justice Sandra Day O’Connor, who also served in Arizona Senate leadership. I led on many key issues for the future of our state, including school choice, pension reform, the right to life, border security, and economic prosperity.
I had no immediate plans to run for higher office, but life often throws unexpected curveballs that change one’s calculations. In December 2017, my congressman unexpectedly resigned. After much prayer and conversation with my family, I decided to run for office and beat eleven guys in the contested primary election! Now here I am, serving more than 6 years in Congress. Who would have thought I’d be where I am today in Washington, D.C., when over thirty years ago I was just struggling to get by. Only in America could this happen to any man, woman, or child.
Every day in this job has been an immense privilege. When I drive up to the Capitol, I reflect on all the men and women who have walked these halls, debated our nation’s most important laws, and made decisions that have affected generations of Americans. Being a representative of the people is a great privilege I will never take for granted.
Throughout my time in Congress, I have worked hard to represent the desires of my district and to give a voice to my constituents. I have served on several committees in this body, including Judiciary, Homeland Security, Rules, and Space, Science and Technology. I was the ranking member on a Homeland Security Subcommittee, and I have had the privilege of serving recently on the Select Subcommittee on COVID-19. Over my tenure, I’ve had multiple bills signed into law, and more that have passed out of the House.
I’m especially grateful to have had the opportunity to serve on the powerful House Energy and Commerce Committee, where I have advocated for consumer-focused energy policies that provide freedom and prosperity to countless Americans. I will always fight for the freedoms and liberties that have made this nation great, and Republicans have done that – and more – in this committee.
I have always been committed to carrying out our founders’ vision for representation in my service to my constituents. Since my time in the Arizona Legislature and throughout my tenure in Congress, I have listened to all who have a comment, grievance, or praise for me. I visit many businesses and events of all industries and purposes. I respond to those who take the time to write and call me. I communicate my positions on votes and current events in a reasonable manner and tone. I strive to conduct myself honorably and in accordance with the desires of my district, and I will continue as long as I am in office.
I will carry with me the memories of my service in the People’s House as long as I live. I appreciate all who have helped me to this point, and I will always be proud to be the U.S. Congresswoman from Arizona’s 8th Congressional District. May God continue to bless our great nation.
Congresswoman Debbie Lesko represents Arizona’s 8th Congressional District. She is the Maricopa County Supervisor-Elect for District 4.
America’s friends of limited government have had a rough go lately. Government bureaucrats and spenders of all stripes have been living it up.
Since 2001, the last time the federal budget was balanced, federal revenues have shown healthy growth of 3.9% annually, while inflation averaged only 2.5%. These figures would normally signify a sound, sustainable economy. But spending has grown at a rate of 5.5%, so instead we have a destabilizing gross federal debt of $36 trillion.
The response of the Biden/Harris administration to this looming catastrophe was to double down on spending. In an era of relative peace and prosperity, they kept mindlessly passing out money to win political points.
The hope now is that the Trump/Vance administration can reverse this madness. If so, the Department of Education (DOE) would be a good place to start. It is a prototype bureaucracy that has grown and prospered despite a complete lack of mission success.
The DOE was created in the 70s, ostensibly to improve the chronically ailing achievement scores in government schools. But in spite of the hundreds of billions spent, it has totally failed. Instead, it has provided steady employment for thousands of education bureaucrats who administer federal grants and programs, and write jargon-laden academic papers, yet have made no discernible difference in the quality of American education.
Remember Goals 2000, Every Student Succeeds, or No Child Left Behind? What about the Office of Safe and Healthy Students, the Education Facilities Clearinghouse, or offices dedicated to American-Asians, Native Hawaiians, American Indians, Hispanics, African-Americans, and other hyphenated groups singled out for special treatment? Of course you don’t, unless you are one of the lucky recipients of their largess.
But DOE has been worse than useless. It provides a platform for the teachers’ unions, by far the most influential protector of the status quo and obstruction to school choice. The damaging COVID shutdown was the latest blow to union-run public schools delivered by the DOE/unions dynamic duo.
Most private schools and charters, with access to the same medical information, kept their schools mostly open. Their students didn’t suffer the crippling learning loss that the unfortunate wards of the DOE did.
Ronald Reagan was the first of many leaders to advocate for the DOE’s elimination. But like bureaucracies everywhere, DOE is dedicated above all else to its own preservation, which is the one goal in which it has succeeded. It won’t be easy, but returning education policy to the states would be a great service to future generations of students.
The Department of Housing and Urban Development (HUD) has a similar failed history. When it was created in 1964, the U.S. homeownership rate was 64%. After six decades of HUD stewardship, the homeownership rate is still 64%.
It’s not like they haven’t tried. HUD’s mortgage companies – Ginnie Mae, Freddie Mac, and Fannie Mae manage multiple housing programs with federal finance agencies, all with the goal of controlling costs and boosting home ownership.
Yet under HUD’s “leadership,” home prices have far outstripped inflation. When HUD was created in 1967, the average home price was $22,000, about three times the average family income. Today the average home costs $500,000, seven times income. Meanwhile, European households without a comparable bureaucracy average 69% home ownership.
HUD has spent about $4 trillion since its inception with little to show for it. The housing market would function at least as well if the government simply got out of the way.
As these and other bureaucracies have grown and prospered, we have developed a very centralized form of government. In the land of the free, we have grown comfortable sending our tax money to Washington for faceless bureaucrats to return to us, always with strings attached.
We get the healthcare, the education, the roads and other goodies that government decrees. Government buys or subsidizes everything from unpopular electric cars and trains, state and local government public safety departments, “climate initiatives,” and much more.
Reforming an entrenched bureaucracy, much less eliminating it, is extraordinarily difficult. Yet the present could be a rare opportunity to repair this destruction to our way of life. We must be fearless and strategic in reducing government excess and providing a successful economic future for our descendants.
Dr. Thomas Patterson, former Chairman of the Goldwater Institute, is a retired emergency physician. He served as an Arizona State senator for 10 years in the 1990s, and as Majority Leader from 93-96. He is the author of Arizona’s original charter schools bill.
