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

Nikki Haley has been in the race for longer than anyone else on the stage but hasn't had a breakout moment yet. She was clearly aiming to change that tonight, and she did have one of the most memorable back-and-forths of the night when she took Ramaswamy to task over his lack of foreign policy experience. She came out swinging early not just against Biden but against Republicans in Congress, and she was one of just a handful of contenders to make an electability argument against Trump by pointing out his low favorability ratings. But for a candidate who is polling at 3.4 percent nationwide, it's not obvious that was enough.

Burgum's presence was a victory in and of itself for the governor, given his injury today. But he got scant talking time, and his most interesting answer, when he came out definitively against a national abortion ban, isn't likely to earn him many new fans in the GOP.

But here's what I really think. The next debate is not for another month, but tomorrow, Donald Trump will surrender to the authorities in Atlanta. His mugshot will ricochet across the internet and land on the front page of every major newspaper in the country. At that point, will people be talking about tonight's debate? Or will they be back to talking about Trump? I'd put my money on the latter, and that's not good news for anyone on stage tonight.
-Analysis by Jacob Rubashkin, Inside Elections