I've been watching Scott tonight, and he argued for greater southern border security to push back on the drug trade. But despite being the only U.S. senator on stage, he didn't touch on the Ukraine-Russia conflict and U.S. policy in it, an interesting omission. Although he came into tonight with a very high ceiling of potential support, Scott has been somewhat anonymous tonight, with more coming from Pence, Ramaswamy and Christie.
-Analysis by Geoffrey Skelley of FiveThirtyEight

This is … what we call, a zombie stat. It’s Mostly False.

The Biden administration never proposed hiring 87,000 additional or new IRS agents.

This 87,000 figure comes from a May 2021 Treasury Department assessment of how it would use $80 billion to improve IRS operations. The report said the IRS would add 86,852 new full-time positions.

But even in the 2021 plan, not all of the hires would be auditors, or work in enforcement. The report said the money would go toward many things, including "hiring new specialized enforcement staff, modernizing antiquated information technology, and investing in meaningful taxpayer service."

Although the agency’s staff would increase, it’s key to note that over half of the IRS workforce is close to retirement. The plan was created with that exodus in mind and aims to hire thousands of people to simply maintain current levels. Today, the IRS has about 80,000 employees.

"The IRS will lose about 50,000 people over the next five or six years," said Natasha Sarin, Treasury’s counselor for tax policy and implementation. "A lot of this hiring is about replacing those people."
-Aaron Sharockman, PolitiFact

Haley, as a former ambassador, made an impassioned case for the U.S. continuing military and financial aid to Ukraine amid Russia's invasion.

"When you look at the situation, you have a pro-American country that was invaded by a thug," she said. "You want to talk about what has been given to Ukraine, less than 3.5% of our defense budget has been given to Ukraine. If you look at the percentage per GDP, 11 of the European countries have given more than the U.S."

She was interrupted by Ramaswamy, who is opposed to further assistance, and the two had a fiery back-and-forth.

Haley told the political newcomer: "You have no foreign policy experience and it shows."

On Ramaswamy's approach to Putin, Haley said: "This guy is a murderer and you are choosing a murderer."

-ABC News' Alexandra Hutzler

Scott just took a question about national security and turned it into one about immigration, saying our Southern border is the greatest national security threat. Ramaswamy did something similar earlier. If you look at the polling, it’s easy to see why: According to our FiveThirtyEight/Washington Post/Ipsos poll, 36 percent of Republicans identified “controlling immigration” as one of their top issues in the primary — second only to inflation and rising prices.
-Analysis by Nathaniel Rakich of FiveThirtyEight

As Republican candidates gear up for the debate, many have specific rituals they’ll be doing in preparation.

A campaign adviser for Haley said she will be listening to music, “lots and lots of music: Joan Jett, Queen, Def Leppard and [the] Go-Gos, to name a few.”

DeSantis has spent today with his wife, Casey, and their three children, though a campaign spokesman offered few details about how the family has spent their time.

Hutchinson posted a photo of himself preparing with notepad and laptop in hand.

“Some last minute studying and prep for tomorrow! It’s important to show up and be ready to answer the tough questions, you deserve nothing less than a leader ready to lead on day one,” Hutchinson captioned the photo online.

Pence will plan to spend time in prayer before the debate, while Scott took a tour of the debate stage, which he posted a video of, along with encouragements from his family, to X, formerly known as Twitter.

Others prepared physically, earlier this week.

Ramaswamy posted videos to X of himself playing tennis and him and his wife doing floor exercises in a gym throughout the lead-up week.

Burgum was playing a stress-relieving pickup game of basketball on the eve of the debate, according to a campaign press secretary, when he sustained an Achilles injury that called into question his ability to participate in the event.

He will be participating, albeit on crutches, per a photo posted to his X account.

-ABC News’ Gabriella Abdul-Hakim, Libby Cathey, Abby Cruz, Will McDuffie and Olivia Osteen