I believe we’re entering a new era in America—one rooted in faith, honest communication, and a reckoning with the cultural shifts of the last decade. When Obama promised “change,” a lot did change. The culture wars were beginning. Under Trump, I saw clearly how far things had shifted.
Growing up during the Clinton and Bush years, I never experienced anything like what I felt today at Charlie Kirk’s memorial. The closest I can compare it to is the unity after 9/11, when President Bush rose to the occasion and brought the country together. That moment felt patriotic and spiritual, but it quickly turned into years of war, driven more by geopolitical motives than true healing.
I’ve always viewed the 1980s/90s revival era as a defining chapter in American politics. My generation saw how politicians—especially Republicans—learned to use evangelical faith as a tool. Democrats, or “the Left,” recognized their power and worked to undermine it. I believe there was a deliberate effort to expose evangelical leaders’ weaknesses—whether through moral failings, wealth, or ego. Social media amplified their downfall, turning disappointment into widespread cynicism.
As social media grew, so did the divide. When Obama ran for president, tech and media backed him heavily. California became the epicenter of progress, and Republicans fell behind. That’s when the term “RINO” started to mean something to me—they represented the failure to adapt. In a world driven by innovation, being labeled “traditional” felt like being left out.
I lived in Palo Alto during the tech boom and witnessed global change firsthand. Managing operations at the Four Seasons Silicon Valley, I served world leaders, tech giants, and political insiders. I personally took care of Hillary Clinton and her team during private meetings with Apple, Google, and Facebook—meetings the public never saw. I met John Kerry, Saudi royalty, and liberal power brokers. But I rarely saw conservative or Christian-backed leaders in those rooms. They weren’t part of the conversation.
I made friends with many of these influential people. They weren’t biased; they were simply engaged by one side. That absence made me question the relevance of the faith and political institutions I grew up with. The party I was raised in, and the church I trusted, felt ideologically broken and behind the times.
In short, I watched the leaders of my youth fall, the institutions I believed in lose influence, and the movement I once trusted become disconnected from the future. Today, I’m hopeful—but only if we’re willing to confront the past honestly and move forward with clarity, unity, and purpose.
I saw early on how tech’s influence would spread across the country. As social media began highlighting the failures of evangelical leaders, I felt increasingly isolated. The revival era of the ’80s and ’90s had let us down—our leaders fell morally, and their failures were broadcast everywhere. Those who remained, like Franklin Graham, were respected but felt distant and out of touch.
The Obama years deepened that divide. Tech firms pushed for global diversity, and their founders sparked a capitalist renaissance not seen since the days of Carnegie. The Left’s platform aligned perfectly with what tech needed: inclusion, global talent, and unchecked influence. Social media reshaped the narrative and slowly eroded the moral and spiritual foundation I grew up with.
After Trump’s first term, the attacks intensified. He was up against tech giants, RINOs who didn’t understand the fight, and Democrats who piled on. Despite his wealth and boldness, he couldn’t win. Watching him get crushed daily felt like déjà vu—we won, but somehow still lost. It was disheartening. If Trump couldn’t break through, maybe no one could. My friends and I went quiet. We didn’t abandon our values—we just felt like America had moved on without us.
The Biden years were another blow. Faith leaders were either gone or silenced. The Left dominated social media, and figures like “The Squad” rose to power. Pelosi held the reins, and the Right couldn’t keep up online. That weakness, I believe, opened the door to absurdities like social gender ideologies. Donors like Soros understood the power of revival and worked to widen the cultural divide. The trans movement, while ideologically complex, became financially lucrative for the right people. The Left controlled through chaos—Antifa, BLM riots—while tech platforms promoted the disruption.
I internalized all of it. The noise, the division, the silence from our side—they wore me down. But today changed everything.
In the midst of all this chaos, Charlie Kirk stood alone. He was the only warrior left who truly represented us—those of us who had stayed silent. Charlie was the leader Boomers had hoped for. He did everything right. He gave them hope that their revival wasn’t in vain. He visited college campuses, places often considered lost causes, and transformed Gen Z through logic, love, and courage. He faced threats and hostility, but he reignited the heart of a movement that had gone quiet.
Charlie gave Gen Z belief, gave Millennials hope, and reassured Boomers that their fight for freedom wasn’t wasted. Today, I saw thousands worship, leaders speak about faith and purpose, and an arena filled with people who were genuinely moved. I’ve been to many political events—most felt staged. This one didn’t. Everyone believed Charlie was there for them personally. And he was.
I never felt called to politics or Turning Point. My path has been business, and I believe that’s where I’m meant to be in this moment. My father has balanced both worlds with grace, and I hope to learn from him. My sister has played a key role in supporting Turning Point’s most influential figures. While I wasn’t involved, I’m grateful to them for giving me a seat at today’s event—an event that I believe will shape generations.
What I witnessed today is what my parents, aunts, and uncles described from their youth. Boomers might call it a revival. My generation and Gen X might call it a turning point. We have high hopes that this time, it’s real.
We heard the most powerful voices in America say they won’t let Charlie’s legacy die. If they mean it, and if Gen Z keeps the momentum, Boomers support it, and Millennials finally engage, we could see a transformation unlike anything this country has ever known.
Charlie was our champion. If his message multiplies, America will change. Based on what I saw today, I believe it can happen—and I truly hope it does.
David Farah, a Pepperdine grad, has a partial ownership stake in a growing business in the Phoenix Valley. His father, Barry Farah, is an early donor to Turning Point USA and had an eleven-year friendship with Charlie Kirk. David grew up in a Christian conservative home.
American Christians are not in danger of being martyred for their faith. Our interpretations of Scripture boil down to an elementary, seeker-friendly doctrine primarily preached through the lens of revival and prosperity.
We make our weekly trek to sit on comfy pews and listen to reaffirming messages about God’s love and plan for our lives. Ministries are thriving on “prophetic words,” multi-level marketing, and wealth amassed from the hardworking congregants guilt-tripped into exchanging 10% of their (gross) income for blessings. The lights are low, the music is loud, and emotions are high. These moments are more manufactured than the average churchgoer realizes. Soon, this will all conclude with an alleged secret “rapture” snatching believers off the earth before “things get really bad.”
With all due respect, Jesus Christ did not die for this powerless and ineffective “American Gospel.”
Words will never be enough to express the contribution that Charlie Kirk, founder of Turning Point USA, made to present and future generations. He loved God, his wife, and family, and served our country well. CK also knew the risks of speaking truth and light into a world full of lies and darkness, yet he fearlessly stayed the course to the end. On one hand, he was brutally murdered and assassinated for holding conservative political opinions while exercising his First Amendment right to the fullest extent. On the other hand, CK was martyred for boldly proclaiming the name of Jesus Christ.
CK was a confrontational and polarizing figure—and that’s a good thing. Confrontation is absolutely necessary when lost souls are hanging in the balance of eternity. Polarization is a predictable human response when someone dares to say the quiet parts out loud. Whether we agree or disagree with his takes on controversial issues, CK was a brilliant mind, a forerunner who had the tenacity to go where most believers will never go. He gave his life on the frontlines of the culture war, pushing back against the diabolical, leftist dogma that’s destroying America’s youth.
Those who don’t believe CK was martyred for his religious beliefs should go back and listen to his debates. His understanding of both Testaments directly informed his political views. CK would say marriage is between one man and one woman. That’s not political, it’s biblical. God created male and female; that’s biblical. Abortion is murder; that’s biblical. Open borders, land theft, and excessive taxation are evil; that’s biblical. Jesus said the Truth—His Truth, not your truth or my truth—is what sets us free.
The Truth is worth dying for…when you sincerely believe.
My opinion is controversial and polarizing, yet I will say the quiet parts out loud: Record numbers of people going to church after a national tragedy is a good thing, but I wouldn’t call it a “revival.” This hackneyed term is used to describe literally every private and public religious event, activity, and gathering in the Western hemisphere. To me, the word is almost meaningless because it means everything. Twenty-four years ago, we witnessed a similar resurgence and response to tragedy on 9/11. After some time passed, society drifted back into a worse moral decline, and the church fell back into a routine coma.
Revival—if it is true revival—is not a respecter of denominations, and it should lead to reformation and transformation on a mass scale. Our repentance must be deep and sincere, and our obedience to God’s word should be in proportion to the number of people who claim to be Christians. Furthermore, church attendance is meant to be the start of a thing, not the end. Believers must come outside the buildings, exercise moral authority, bring light into dark places, and assert influence on every level of society—especially in government.
Indeed, politics, in its simplest form, is nothing more than morality legislated and applied to a society. We elect representatives to adopt laws, policies, and regulations that uphold the nation’s moral fabric. Since very few Spirit-filled Christians are willing to serve their country in this capacity, our nation has been overrun by evildoers. Again, going to church is good, but on its own, it changes nothing. It costs almost nothing—maybe one hour…two or three, if you’re Pentecostal—to attend church. It’s time for Christians to prove their faith outside the four walls. Faith without works is dead faith (James 2:26).
The fallout from this current wave of “revival” should, in my opinion, result in:
Prayer and Bible reading returning to public schools
Ten Commandments displayed on all government properties
More Bible-believing Christians occupying key government and community leadership roles
Lower divorce rates (within and outside the church)
Lower crime, drug, and homelessness rates
Lower child abuse and trafficking statistics
Higher marriage, birth, and adoption rates
Full-gospel messages preached in every service (without asking attendees for money)
Increased cases of martyrdom
I won’t stop pushing back against darkness until I see a “revival” that leads to reformation in all of our institutions and the transformation of the hardest hearts in our society. I have determined that I would rather offend people to heaven than tolerate them to hell. I refuse to settle for anything less than sustained repentance, humility, and strength in the body of Christ. I implore Christians to go beyond a commitment to church attendance. Pray more. Read the Bible more. Fast more. Do the work of an evangelist. Husbands, love your wives and lead your families. Wives, respect your husbands. Single people, remain pure until marriage. Everyone, start considering others before yourselves.
What began in the Upper Room among the Eastern people will not die on the watch of Western people who sit in comfortable buildings. Thus, I’m calling on every church leader to abandon their plans to buy more real estate. Stop hoarding God’s people in corporate structures. Stop harboring offense, preaching revenge sermons, and worrying about who leaves and takes tithing members with them. This, too, is vanity and grasping at the wind. The Great Commission did not begin and will not end with your ministry. If you want to lead like Jesus, then start equipping your people and sending them out with your sincere blessing—and provide them with financial assistance.
Lastly, pastors, you must set the record straight on what it means to be blessed and chosen by God. I challenge every sermon maker to abandon traditional preaching on revival and prosperity and start teaching from passages such as these:
Blessed are you when people insult you, persecute you, and falsely say all kinds of evil against you because of Me. Rejoice and be glad, because great is your reward in heaven (Matt. 5:11-12).
If you are insulted for the name of Christ, you are blessed, because the Spirit of glory and God rests upon you…Yet if anyone suffers as a Christian, let him not be ashamed, but let him glorify God in that name (1 Pet. 4:14-15).
If the world hates you, keep in mind that it hated Me first…you do not belong to the world, but I have chosen you out of the world. That is why the world hates you. Remember what I told you: ‘A servant is not greater than his master.’ If they persecuted Me, they will persecute you also (John 15:18-20).
Everyone who wants to live a godly life in Christ Jesus will suffer persecution (2 Tim. 3:12).
I’ll reiterate that CK wasn’t assassinated for his political preferences. He died because of his bold, unashamed, and sincerely held beliefs in Jesus Christ. He has joined the hall of faith with men like John the Baptist, who was imprisoned and beheaded for confronting a government leader’s sexual immorality! The Apostles Peter and John were imprisoned and flogged just for preaching the gospel! Paul, too, was imprisoned, beaten, stoned, and left for dead just for preaching Christ! And, lest we forget, Jesus was crucified for, among many things, daring to confront wicked leaders—even in the synagogues!
Do you discern the examples and patterns Christians should follow?
If you’re not willing to lay down your life (die to your flesh and let God interrupt your plans) for Jesus Christ, check yourself to know whether you truly believe in Him. And I admonish every Bible-believing minister to start preaching a gospel message that’s worth dying for.
Please continue to pray for the new CEO and Board President, Mrs. Erika Kirk, her family, and all of the good people still on mission at Turning Point USA.
Arizona is one of the nation’s leading states in offering families education choice—and families are loving it.
Three out of four parents support the state’s Empowerment Scholarship Accounts program, which enables families to choose the learning environments that work best for their children. Parents can use these funds to pay for private school tuition, tutoring, textbooks, homeschool curricula, online courses, special needs therapy, and more.
The typical student in this program receives about $7,500 per year, less than half the $15,300 per pupil at Arizona’s district schools.
But Democrat Attorney General Kris Mayes wants to put a stop to even that.
Yet again, Mayes is waging lawfare against the more than 90,000 students using the state’s education choice program.
Earlier this year, Mayes ordered the Arizona Department of Education to adopt an extra-statutory regulation—one she invented from thin air—that undermined the ability of the department to approve education savings account expense requests in a timely manner. Now, she’s using exaggerated concerns over misspending to achieve the same end: throwing sand in the program’s gears.
Late last month, Mayes sent a letter to Arizona Superintendent of Public Instruction Tom Horne ordering him to cease automatically approving account purchases under $2,000, a practice Mayes argued “has led to ESA [Empowerment Scholarship Account] holders purchasing prohibited items […] with taxpayer funds.”
Horne, a former attorney general, responded that Mayes’s issue lies not with him but with the state Legislature, which modified the program’s statute last year to require the education department to adopt “risk-based auditing procedures” for the program. The revision was signed into law by Gov. Katie Hobbs, a Democrat.
The risk-based auditing provision seems like a boring, in-the-weeds detail. But such details can make or break a program like the Empowerment Scholarship Accounts—and Mayes knows it.
Before the Legislature revised the statute, the Arizona Department of Education was manually approving every single account purchase or reimbursement request. This “review every penny” approach was causing massive backlogs and delays.
There were nearly 11,000 transactions in Quarter 3 of this year alone. It’s impossible for the department’s small staff to review each transaction in a timely manner. Instead, families were forced to wait over two months to purchase things like books or curricular materials.
But families can’t wait months just to buy a textbook or pay their child’s tutor or school. Those who couldn’t wait had to pay out of pocket—and it took nearly five months to be reimbursed.
The delays caused families considerable frustration. A survey of families using the accounts found that two-thirds were dissatisfied with how the program was being administered, and about 8 in 10 were frustrated by long wait times for expense approvals and reimbursements.
It wasn’t supposed to be this way. ClassWallet, the vendor that operates the program, promised in its 2023 contract with the state “to automate the approval of platform transactions and reduce the [department’s] reliance on manual reviews of platform purchases,” claiming that the artificial intelligence it was developing “provides the State a path to a zero-approval queue, minimizing staffing and costs.”
Unfortunately, ClassWallet has thus far failed to deliver on that promise. And while artificial intelligence might one day allow parents to instantly access their funds while reducing fraud to zero, it’s not there yet.
In the meantime, the department needed a practical solution that simultaneously maximized user-friendliness while minimizing fraud.
That’s where risk-based auditing comes in. In response to parental frustration with the manual review process, the legislature modified the statute, ordering the Arizona Department of Education to adopt a risk-based auditing approach.
To comply with legislative intent, the department decided to automatically approve spending requests below $2,000, then audit accounts on the back end.
The new approach has been a stunning success. Parents can get most items immediately, and wait times for purchase requests above $2,000 dropped from two months to just three or four days. And the risk-based auditing system produced a high degree of financial accountability.
Unfortunately, though, the media seized upon the tiny percentage of ESA holders who are taking advantage of the looser rules. Sensationalist “journalists” with a long history of factually challenged attacks on school choice programs breathlessly reported that account holders purchased a variety of ineligible expenses, including diamond rings and necklaces, flights and hotel stays, and even lingerie.
What they neglected to report was the scale of the misspending.
Last month, the Arizona Department of Education revealed that its internal audit of two years’ worth of ESA spending had turned up $622,000 in ESA funds that are “possible fraud or misuse.” That’s less than 0.05% of total ESA spending from 0.4% of account holders.
More than that, anyone engaged in misspending will be forced to pay the money back and could face prosecution. The department reports that it is “in the process of collecting more than $600,000” in improper spending, and it’s already suspended 400 accounts. Some have been referred some to the attorney general for further investigation and prosecution.
One would think that the attorney general would be impressed by this high level of accountability. But instead, she’s demanding that the Education Department abandon risk-based auditing in favor of the failed manual-review process that produced months-long wait times.
Clearly, accountability is not the goal here. Arizona’s attorney general is using misspending as a pretext. If accountability were her real concern, she’d be raising alarms about all the waste, fraud, and abuse in the district school system—such as the $12 billion worth of unused and underutilized buildings that Arizona school districts are sitting on, or the record $7.8 billion they’re holding in cash reserves.
Mayes says she is concerned with stopping the 0.4% of account holders committing fraud. But her demands would make the program unworkable for the over 99% of families who are just trying to do right by their children.
Punishing fraud is necessary. Every government program has some amount of fraud and abuse, and public officials have a duty to implement rules that keep fraud to a bare minimum. But undermining a program’s effectiveness does not serve the public interest, especially when that program is helping kids get access to a better education and a brighter future.
The attorney general’s demands are unreasonable and pretextual. Acceding to her demands would not fix the state’s education choice program—it would break it. Horne was right to tell the attorney general to go pound sand.
Jason Bedrick is a Research Fellow at The Heritage Foundation’s Center for Education Policy.
It says a lot when an influential leader takes the time to help other emerging leaders who are fighting on the same battlefield. How many great leaders would stop what they’re doing—and bring their entourage with them—to meet with a bunch of moms battling tyranny at their sons’ high school?
Charlie Kirk was a force who stirred a nation to wake up. But it will be his heart for Jesus, people, and American ideals that changes this nation for good. God used Charlie Kirk to bless a generation of youth—but he also inspired and challenged millions of women like us!
Back in 2021, Arizona Women of Action (AZWOA) was a new movement finding our way when Charlie came to my home to help a band of Brophy moms fight back against a near-mandate that every student comply and get the Covid-19 injection. We had become the voice for hundreds of parents. We gathered at auditoriums and produced a petition signed by 850 or so citizens (including over 30 AZ lawmakers) to urge Brophy College Prep to consider medical concerns and more studies. Still, they ignored the community.
So, we decided to call Charlie Kirk. He came around 7 pm the end of August 2021 to my dining room table, along with some of his staff, his pastor Rob McCoy, a former U.S. Congressman from the Midwest (who had been on his podcast earlier), and Charlie’s newly wedded wife Erika. He listened to the facts and the effects on families. And in the following days Charlie called out Brophy’s board on his podcast and social media. This made a huge difference, and concessions were eventually made (though no public acknowledgement came regarding our cause).
In the months and years since then, Arizona Women of Action collaborated at the local level with Charlie and his team here in Arizona. We spoke on panels with Turning Point USA and were flown out to Detroit in 2024 to present two break-out sessions at ‘The People’s Convention.’ We’ve had tables at Turning Point Faith events, and of course we included them at AZWOA’s. Charlie Kirk recognized the power of grassroots and generously invited hundreds to collaborate with him for the cause of freedom.
Before the 2024 election, Charlie and Turning Point partnered with AZWOA on a get-out-the-vote ballot initiative to reach women—a tough demographic. American men had been responding to conservative messaging, but most women still leaned Left. So, a strategic national organization saw the power of joining the forces of Turning Point and AZWOA. I was blessed to get to know Charlie better. Once when we were backstage, Charlie asked whether I thought America’s women could be awakened like men had. He cared about reaching EVERYONE with the truth. And not just the truth about values, virtue, family, science, philosophy, and Americanism (though he DID care deeply for those).
Charlie Kirk wanted everyone (ultimately) to know the Truth that can set them free. It begins with knowing and following your Creator. You and I cannot be free in any other way. In fact, THERE IS NO FREEDOM WITHOUT GOD. That is WHY Americans are free. Because the God of the Bible is our foundation.
I answered Charlie’s question by committing to him that we’d work as hard as he worked—at our mission to awaken women. We would engage women in the most effective, lasting way we could—through local relationships in action. Because of Charlie Kirk, and the hearts poured out by his team and ours, Arizona reached thousands and won by the highest margin of victory of all swing states.
But Charlie knew that America couldn’t be satisfied by winning political victories for conservatives and Christians. That’s fleeting and hollow by itself. Lasting joy—lasting victory—comes when God wins souls to a new life and hope for eternity! And He used Charlie Kirk for this specific purpose. Thank you, Charlie, for saying YES to God—and for all you did for each one of us!
But now what about you? Don’t miss this opportunity. God made YOU just as uniquely and specifically for a purpose that will bless everyone in the sphere He’s given to YOU.
What will YOU do, knowing you are here for a purpose, knowing people NEED YOU to stand up for them—and the truth that sets them free? What is worth your time, treasure and talent? What will you sacrifice to make a difference?
Let us all honor the message and memory of Charlie Kirk’s life!
“Therefore, my dear brothers and sisters, stand firm. Let nothing move you. Always give yourselves fully to the work of the Lord, because you know that your labor in the Lord is not in vain.” – 1 Corinthians 15:58
“Blessed are those who have been persecuted for the sake of righteousness, for theirs is the kingdom of heaven. Blessed are you when people insult you and persecute you, and falsely say all kinds of evil against you because of Me. Rejoice and be glad, for your reward in heaven is great; for in this same way they persecuted the prophets who were before you. You are the salt of the earth; but if the salt has become tasteless, how can it be made salty again?” – Matthew 5:10-13
Kim Miller is the President and Founder of Arizona Women of Action. You can find out more about their work here.
The tragic assassination of Charlie Kirk is not only the loss of a cultural leader, but also a chilling reminder of what happens when we confuse speech with violence. Kirk was a tireless champion of free expression, and his death underscores the urgent need to examine how the suppression of dialogue can set the stage for real violence.
In his own words, Kirk once warned: “When people stop talking, really bad stuff starts… when you stop having a human connection with someone you disagree with, it becomes a lot easier to want to commit violence against that group. What we as a culture have to get back to is being able to have reasonable disagreement where violence is not an option.” His words now read as both a prophecy and a plea for the culture of dialogue we so desperately need.
Suppressing Speech Is Not The Answer
Psychology teaches us that suppressing thoughts doesn’t eliminate them — it simply pushes them underground. Clinicians see this dynamic in individuals who repress emotions until they reemerge as passive aggression or even have destructive outbursts. The same pattern plays out in society: When people are told their perspectives are unspeakable, frustration grows, mistrust deepens, and the risk of acting out increases. Ironically, attempts to enforce “safe spaces” by silencing dissent often make communities more volatile. True safety comes from open dialogue, where conflict can be addressed directly rather than festering in silence.
The Danger Of “Social Justice Warrior” Rhetoric
When individuals adopt the mindset of “social justice warriors,” the very word “war” can take on a literal dimension. Combined with rhetoric that labels opponents as “Nazis,” “fascists,” or even as “threats to existence” for questioning prevailing ideologies, we create a psychological framework where violence feels like moral self-defense. Social psychologists call this groupthink — a process in which consensus becomes so rigid that dissenters can be irrationally cast as evil. Ingredients of groupthink include a belief in the moral superiority of the group, direct pressure on dissenters, strong outgroup stereotypes, and collective rationalization — all of which were present here. In such an atmosphere, attacking a speaker can feel like a righteous duty. Tragically, Kirk’s willingness to question aspects of trans ideology and other sacred cows of certain political groups placed him squarely in the crosshairs of this warped moral reasoning.
Words Are Not Violence
Words can sting, but they are not the same as physical harm. Equating speech with violence not only inflates anxiety but also undermines resilience. It conditions people to believe that discomfort is intolerable and that retaliation — even violent retaliation—is justified. By contrast, protecting free speech fosters self-efficacy — the belief in one’s ability to navigate challenges constructively. It strengthens authentic connection, reduces the loneliness that comes from self-censorship, and creates opportunities for genuine problem-solving.
Charlie Kirk’s assassination must be seen for what it is: a catastrophic failure to uphold the principle that dialogue is the antidote to violence, not its cause. As Kirk himself urged, the future of our culture depends on whether we can “have reasonable disagreement where violence is not an option.”
To honor his legacy, we must recommit to that vision — resisting the falsehood that words are violence — and embracing the truth that dialogue, even when difficult, is the path to peace. This is the very theme I explore in my book Can I Say That? Why Free Speech Matters and How to Use It Fearlessly, which offers psychological tools for protecting free speech and building the resilience that open dialogue requires. The book includes examples such as Andy Ngo and Riley Gaines, who have suffered violence for their speech — and tragically, Charlie Kirk is now added to that list in the worst possible way. I urge you to channel your grief into action — do not be silenced but use your voice and stand together. It’s exactly what Charlie would have wanted.
Dr. Chloe Carmichael is contributor to the Daily Caller News Foundation, a clinical psychologist, USA Today bestselling author of “Nervous Energy,” and a visiting fellow at Independent Women. Her upcoming book “Can I Say That? Why Free Speech Matters and How to Use It Fearlessly” (Skyhorse, Nov. 2025) explores the mental health benefits of open dialogue and the costs of self-censorship.
President Donald Trump has done an admirable job at defanging the IRS, which was converted into a weaponized agency targeting their political enemies.
Chief Justice John Marshall famously pronounced early in our nation’s history that “the power to tax is the power to destroy.”
The Democrats inside the Biden IRS took that to heart. They hired thousands of new IRS agents to harass businesses, rich people, and, in some cases, Republican donors. Some of the lieutenants to the infamous IRS enforcer Lois Lerner, the woman who aimed her agency’s auditing guns at conservative groups, are still active at the tax agency.
One of the most noxious of Biden’s left-over regulatory rules applies to partnerships – an increasingly common form of business organization and expansion. Microsoft’s revenues/profits flow down through its business partners.
Business partnerships are vital contributors to the U.S. economy. A 2024 study by Ernst and Young for the Small Business Entrepreneur Council found that 10 million Americans work for these partnerships, and they generate $1.3 trillion in GDP.
The IRS evidently thinks they are TOO successful.
A gang of holdovers from the Biden administration and the ranking Democrat on the Senate Finance Committee, Ron Wyden of Oregon, are trying to administratively change the taxation of pass-throughs and partnerships and subject these entities to “guilty until proven innocent” audits. The changes would alter the “economic substance doctrine” which determines how the taxes on a business’s profits are applied to the partners. If the entities are found liable for increased tax assessments, they could face a giant tax bill AND a confiscatory 60% strict liability penalty.
These partnership rules are admittedly murky and may need updated protections against potential tax evasion abuses. But this rewrite of the tax laws would be applied WITHOUT CONGRESSIONAL APPROVAL. The Trump admin promised to end this illegal rewrite of the tax laws, but because of the turmoil at the IRS – with a revolving door of IRS Commissioners – the Biden-era rules still stand.
Meanwhile, Wyden has introduced legislation to codify these new rules into law. Get this: the Joint Committee on Taxation scores these IRS “reforms” as a potential $730 billion business tax increase over the next decade.
If the IRS isn’t told to cease and desist, they could be the perpetrators of the largest non-congressionally approved tax increase in American history.
The Trump administration is supposed to be easing the tax burden on our businesses and employers to make them more globally competitive, not handing them a three-quarter trillion-dollar tax INCREASE.
Trump or Treasury Secretary Scott Bessent should fix this tax raid on business before it reverses some of the job-creating benefits of Trump’s Big Beautiful Bill.
Stephen Moore is a contributor to The Daily Caller News Foundation, a visiting senior fellow at the Heritage Foundation, and a co-founder of Unleash Prosperity.
