Tim Scott: “Some records should lie, they should stay set forever.”

One spouse should not bear the responsibility for another spouse’s hidden income or mistakes, and the Tax Relief for Innocent Spouses Act gives the Tax Court greater authority to review the full scope of evidence in appeal cases.

Thank the good Lord there are no more hostages in Hamas captivity, but this battle of good versus evil is far from over.

American energy dominance requires more nuclear facilities and a modernized energy grid.

With antisemitism on the rise and nations condemning Israel, the United States must remain clear-eyed, standing shoulder to shoulder with our Jewish brothers and sisters and our ally, Israel.