I was watching DeSantis tonight, and overall I think he did well. Despite perhaps underestimating the strength of his mic (he came across several times like he was yelling), DeSantis came across as confident and didn’t have any of the awkward moments that have gotten him bad attention on the campaign trail. In terms of substance, he turned the conversation toward issue areas that play to his strengths, like COVID-19, wokeness in education and natural disaster leadership.

That said, according to our FiveThirtyEight/Washington Post/Ipsos poll, Republicans already had pretty high expectations for DeSantis in this debate, so maybe his good performance won’t change their priors. (We’ll have to wait for the second wave of our poll to know for sure!) Really what I’m watching for after this debate is what happens to Ramaswamy. Like I wrote earlier, I think he’s the main story of this debate, but I don’t think I have a good handle on whether his performance will be received well or poorly.

-Analysis by Nathaniel Rakich of FiveThirtyEight

I think Geoffrey has this exactly right: It seemed a little like the candidates were playing pretend tonight by ignoring Trump. But they’re in a tough position, politically. Someone needs to go after Trump in order to open up space for another potential nominee, but going after Trump is also extremely unattractive to GOP voters. That combination keeps Trump in a strong position as the front-runner.

At this point, the question isn’t who will be the alternative to Trump, but whether Republicans will produce an alternative nominee to Trump at all. DeSantis needed to prove tonight that he could live up to the initial hype around him, that he was Republicans’ clear alternative to nominating Trump. But there didn’t seem to be a breakout moment for him. A handful of others — like Haley and Pence — had some strong moments, but we’ll have to wait for polling to see whether those actually resonated with voters. Otherwise, it’s more of the same – which is good news for Trump.

-Analysis by Leah Askarinam of FiveThirtyEight

It's not too surprising to me that Trump didn't come up much tonight except when explicitly pushed by the moderators. A lot of Republicans -- certainly GOP officeholders -- really don't like talking about Trump and never have. Tonight they were given the opportunity to pretend like Trump isn't in the race or the defining story of the election, and of course they took advantage of it. I bet it felt like a relief, even if it wasn't really moored in reality.
-Analysis by Jacob Rubashkin, Inside Elections

For the less-known candidates, debates are a crucial task to introduce themselves (in a positive light!) to the American people. The Google results posted here indicate that Ramaswamy made a big splash today (though I'm not sure how positive the reception will be). He and Scott currently have the strongest net favorable numbers among the GOP candidates. I don't think we heard enough from the latter candidate for his numbers to meaningfully change.

-Analysis by G Elliott Morris 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