Trump May Owe $100 Million From Double-Dip Tax Breaks, Audit Shows

A previously unknown focus of an I.R.S. audit is a dubious accounting maneuver that effectively meant taking the same write-offs twice on a Chicago skyscraper.

By Russ Buettner and Paul Kiel – May 11, 2024

Figures in shadow crossing a Chicago street, with the Trump International Hotel & Tower in the background.
The I.R.S. believes that former President Donald J. Trump violated a law meant to prevent double-dipping on tax-reducing losses.Credit…Jamie Kelter Davis for The New York Times

This article was published in partnership with ProPublica. Russ Buettner of The New York Times has spent years reporting on the former president’s finances, including decades of his tax returns. Paul Kiel of ProPublica has reported on the I.R.S. and the ways the ultra-wealthy avoid taxes since 2018.

Former President Donald J. Trump used a dubious accounting maneuver to claim improper tax breaks from his troubled Chicago tower, according to an Internal Revenue Service inquiry uncovered by The New York Times and ProPublica. Losing a years long audit battle over the claim could mean a tax bill of more than $100 million.

The 92-story, glass-sheathed skyscraper along the Chicago River is the tallest and, at least for now, the last major construction project by Mr. Trump. Through a combination of cost overruns and the bad luck of opening in the teeth of the Great Recession, it was also a vast money loser.

But when Mr. Trump sought to reap tax benefits from his losses, the I.R.S. has argued, he went too far and in effect wrote off the same losses twice.

The first write-off came on Mr. Trump’s tax return for 2008. With sales lagging far behind projections, he claimed that his investment in the condo-hotel tower met the tax code definition of “worthless,” because his debt on the project meant he would never see a profit. That move resulted in Mr. Trump reporting losses as high as $651 million for the year, The Times and ProPublica found.

There is no indication the I.R.S. challenged that initial claim, though that lack of scrutiny surprised tax experts consulted for this article. But in 2010, Mr. Trump and his tax advisers sought to extract further benefits from the Chicago project, executing a maneuver that would draw years of inquiry from the I.R.S. First, he shifted the company that owned the tower into a new partnership. Because he controlled both companies, it was like moving coins from one pocket to another. Then he used the shift as justification to declare $168 million in additional losses over the next decade.

The issues around Mr. Trump’s case were novel enough that, during his presidency, the I.R.S. undertook a high-level legal review before pursuing it. The Times and ProPublica, in consultation with tax experts, calculated that the revision sought by the I.R.S. would create a new tax bill of more than $100 million, plus interest and potential penalties.

Mr. Trump’s tax records have been a matter of intense speculation since the 2016 presidential campaign, when he defied decades of precedent and refused to release his returns, citing a long-running audit. A first, partial revelation of the substance of the audit came in 2020, when The Times reported that the I.R.S. was disputing a $72.9 million tax refund that Mr. Trump had claimed starting in 2010. That refund, which appeared to be based on Mr. Trump’s reporting of vast losses from his long-failing casinos, equaled every dollar of federal income tax he had paid during his first flush of television riches, from 2005 through 2008, plus interest.

Donald Trump stands outdoors, speaking at a podium emblazoned with “Trump International Hotel & Tower Chicago,” with his children Eric, Ivanka and Donald Jr. looking on.
Mr. Trump at the tower in 2008, with his three eldest children. The project kept falling short of its predicted success, with condo units unsold and retail space sitting empty.Credit…Amanda Rivkin/Agence France-Presse — Getty Images

The reporting by The Times and ProPublica about the Chicago tower reveals a second component of Mr. Trump’s quarrel with the I.R.S. This account was pieced together from a collection of public documents, including filings from the New York attorney general’s suit against Mr. Trump in 2022, a passing reference to the audit in a congressional report that same year and an obscure 2019 I.R.S. memorandum that explored the legitimacy of the accounting maneuver. The memorandum did not identify Mr. Trump, but the documents, along with tax records previously obtained by The Times and additional reporting, indicated that the former president was the focus of the inquiry.

It is unclear how the audit battle has progressed since December 2022, when it was mentioned in the congressional report. Audits often drag on for years, and taxpayers have a right to appeal the I.R.S.’s conclusions. The case would typically become public only if Mr. Trump chose to challenge a ruling in court.

In response to questions for this article, Mr. Trump’s son Eric, executive vice president of the Trump Organization, said: “This matter was settled years ago, only to be brought back to life once my father ran for office. We are confident in our position, which is supported by opinion letters from various tax experts, including the former general counsel of the I.R.S.”

An I.R.S. spokesman said federal law prohibited the agency from discussing private taxpayer information.

The outcome of Mr. Trump’s dispute could set a precedent for wealthy people seeking tax benefits from the laws governing partnerships. Those laws are notoriously complex, riddled with uncertainty and under constant assault by lawyers pushing boundaries for their clients. The I.R.S. has inadvertently further invited aggressive positions by rarely auditing partnership tax returns.

The audit represents yet another potential financial threat — albeit a more distant one — for Mr. Trump, the Republicans’ presumptive 2024 presidential nominee. In recent months, he has been ordered to pay $83.3 million in a defamation case and another $454 million in a civil fraud case brought by the New York attorney general, Letitia James. Mr. Trump has appealed both judgments. (He is also in the midst of a criminal trial in Manhattan, where he is accused of covering up a hush-money payment to a porn star in the weeks before the 2016 election.)

Beyond the two episodes under audit, reporting by The Times in recent years has found that, across his business career, Mr. Trump has often used what experts described as highly aggressive — and at times, legally suspect — accounting maneuvers to avoid paying taxes. To the six tax experts consulted for this article, Mr. Trump’s Chicago accounting maneuvers appeared to be questionable and unlikely to withstand scrutiny.

“I think he ripped off the tax system,” said Walter Schwidetzky, a law professor at the University of Baltimore and an expert on partnership taxation.

The old Chicago Sun-Times building and other buildings lining the river in downtown Chicago.
The old Chicago Sun-Times building, which would be replaced by Mr. Trump’s 92-story, glass-sheathed skyscraper.Credit…Tim Boyle/Getty Images

Mr. Trump struck a deal in 2001 to acquire land and a building that was then home to the Chicago Sun-Times newspaper. Two years later, after publicly toying with the idea of constructing the world’s tallest building there, he unveiled plans for a more modest tower, with 486 residences and 339 “hotel condominiums” that buyers could use for short stays and allow Mr. Trump’s company to rent out. He initially estimated that construction would last until 2007 and cost $650 million.

Mr. Trump placed the project at the center of the first season of “The Apprentice” in 2004offering the winner a top job there under his tutelage. “It’ll be a mind-boggling job to manage,” Mr. Trump said during the season finale. “When it’s finished in 2007, the Trump International Hotel and Tower, Chicago, could have a value of $1.2 billion and will raise the standards of architectural excellence throughout the world.”

As his cost estimates increased, Mr. Trump arranged to borrow as much as $770 million for the project — $640 million from Deutsche Bank and $130 million from Fortress Investment Group, a hedge fund and private equity company. He personally guaranteed $40 million of the Deutsche loan. Both Deutsche and Fortress then sold off pieces of the loans to other institutions, spreading the risk and potential gain.

Mr. Trump planned to sell enough of the 825 units to pay off his loans when they came due in May 2008. But when that date came, he had sold only 133. At that point, he projected that construction would not be completed until mid-2009, at a revised cost of $859 million.

He asked his lenders for a six-month extension. A briefing document prepared for the lenders, obtained by The Times and ProPublica, said Mr. Trump would contribute $89 million of his own money, $25 million more than his initial plan. The lenders agreed.

But sales did not pick up that summer, with the nation plunged into the financial crisis that would become the Great Recession. When Mr. Trump asked for another extension in September, his lenders refused.

Two months later, Mr. Trump defaulted on his loans and sued his lenders, characterizing the financial crisis as the kind of catastrophe, like a flood or hurricane, covered by the “force majeure” clause of his loan agreement with Deutsche Bank. That, he said, entitled him to an indefinite delay in repaying his loans. Mr. Trump went so far as to blame the bank and its peers for “creating the current financial crisis.” He demanded $3 billion in damages.

At the time, Mr. Trump had paid down his loans with $99 million in sales but still needed more money to complete construction. At some point that year, he concluded that his investment in the tower was worthless, at least as the term is defined in partnership tax law.

Mr. Trump’s worthlessness claim meant only that his stake in 401 Mezz Venture, the L.L.C. that held the tower, was without value because he expected that sales would never produce enough cash to pay off the mortgages, let alone turn a profit.

When he filed his 2008 tax return, he declared business losses of $697 million. Tax records do not fully show which businesses generated that figure. But working with tax experts, The Times and ProPublica calculated that the Chicago worthlessness deduction could have been as high as $651 million, the value of Mr. Trump’s stake in the partnership — about $94 million he had invested and the $557 million loan balance reported on his tax returns that year.

When business owners report losses greater than their income in any given year, they can retain the leftover negative amount as a credit to reduce their taxable income in future years. As it turned out, that tax-reducing power would be of increasing value to Mr. Trump. While many of his businesses continued to lose money, income from “The Apprentice” and licensing and endorsement agreements poured in: $33.3 million in 2009, $44.6 million in 2010 and $51.3 million in 2011.

Mr. Trump’s advisers girded for a potential audit of the worthlessness deduction from the moment they claimed it, according to the filings from the New York attorney general’s lawsuit. Starting in 2009 Mr. Trump’s team excluded the Chicago tower from the frothy annual “statements of financial condition” that Mr. Trump used to boast of his wealth, out of concern that assigning value to the building would conflict with its declared worthlessness, according to the attorney general’s filing. (Those omissions came even as Mr. Trump fraudulently inflated his net worth to qualify for low-interest loans, according to the ruling in the attorney general’s lawsuit.)

Mr. Trump had good reason to fear an audit of the deduction, according to the tax experts consulted for this article. They believe that Mr. Trump’s tax advisers pushed beyond what was defensible.

The worthlessness deduction serves as a way for a taxpayer to benefit from an expected total loss on an investment long before the final results are known. It occupies a fuzzy and counterintuitive slice of tax law. Three decades ago, a federal appeals court ruled that the judgment of a company’s worthlessness could be based in part on the opinion of its owner. After taking the deduction, the owner can keep the “worthless” company and its assets. Subsequent court decisions have only partly clarified the rules. Absent prescribed parameters, tax lawyers have been left to handicap the chances that a worthlessness deduction will withstand an I.R.S. challenge.

There are several categories, with a declining likelihood of success, of money taxpayers can claim to have lost.

The tax experts consulted for this article universally assigned the highest level of certainty to cash spent to acquire an asset. The roughly $94 million that Mr. Trump’s tax returns show he invested in Chicago fell into this category.

Some gave a lower, though still probable, chance of a taxpayer prevailing in declaring a loss based on loans that a lender agreed to forgive. That’s because forgiven debt generally must be declared as income, which can offset that portion of the worthlessness deduction in the same year. A large portion of Mr. Trump’s worthlessness deduction fell in this category, though he did not begin reporting forgiven debt income until two years later, a delay that would have further reduced his chances of prevailing in an audit.

The tax experts gave the weakest chance of surviving a challenge for a worthlessness deduction based on borrowed money for which the outcome was not clear. It reflects a doubly irrational claim — that the taxpayer deserves a tax benefit for losing someone else’s money even before the money has been lost, and that those anticipated future losses can be used to offset real income from other sources. Most of the debt included in Mr. Trump’s worthlessness deduction was based on that risky position.

Including that debt in the deduction was “just not right,” said Monte Jackel, a veteran of the I.R.S. and major accounting firms who often publishes analyses of partnership tax issues.

A close-up shot of the reflective curved glass exterior of the Trump International Hotel & Tower Chicago.
After declaring the tower “worthless,” Mr. Trump claimed as much as $651 million in losses on the project. He later claimed $168 million more.Credit…Jamie Kelter Davis for The New York Times

Mr. Trump continued to sell units at the Chicago Tower, but still below his costs. Had he done nothing, his 2008 worthlessness deduction would have prevented him from claiming that shortfall as losses again. But in 2010, his lawyers attempted an end-run by merging the entity through which he owned the Chicago tower into another partnership, DJT Holdings L.L.C. In the following years, they piled other businesses, including several of his golf courses, into DJT Holdings.

Those changes had no apparent business purpose. But Mr. Trump’s tax advisers took the position that pooling the Chicago tower’s finances with other businesses entitled him to declare even more tax-reducing losses from his Chicago investment.

His financial problems there continued. More than 100 of the hotel condominiums never sold. Sales of all units totaled only $727 million, far below Mr. Trump’s budgeted costs of $859 million. And some 70,000 square feet of retail space remained vacant because it had been designed without access to foot or vehicle traffic. From 2011 through 2020, Mr. Trump reported $168 million in additional losses from the project.

Those additional write-offs helped Mr. Trump avoid tax liability for his continuing entertainment riches, as well as his unpaid debt from the tower. Starting in 2010, his lenders agreed to forgive about $270 million of those debts. But he was able to delay declaring most of that income until 2014 and spread it out over five years of tax returns, thanks to a provision in the Obama administration’s stimulus bill responding to the Great Recession. In 2018, Mr. Trump reported positive income for the first time in 11 years. But his income tax bill still amounted to only $1.9 million, even as he reported a $25 million gain from the sale of his late father’s assets.

It’s unclear when the I.R.S. began to question the 2010 merger transaction, but the conflict escalated during Mr. Trump’s presidency.

The I.R.S. explained its position in a Technical Advice Memorandum, released in 2019, that identified Mr. Trump only as “A.” Such memos, reserved for cases where the law is unclear, are rare and involve extensive review by senior I.R.S. lawyers. The agency produced only two other such memos that year.

The memos are required to be publicly released with the taxpayer’s information removed, and this one was more heavily redacted than usual. Some partnership specialists wrote papers exploring its meaning and importance to other taxpayers, but none identified taxpayer “A” as the then-sitting president of the United States. The Times and ProPublica matched the facts of the memo to information from Mr. Trump’s tax returns and elsewhere.

The 20-page document is dense with footnotes, calculations and references to various statutes, but the core of the I.R.S.’s position is that Mr. Trump’s 2010 merger violated a law meant to prevent double dipping on tax-reducing losses. If done properly, the merger would have accounted for the fact that Mr. Trump had already written off the full cost of the tower’s construction with his worthlessness deduction.

In the I.R.S. memo, Mr. Trump’s lawyers vigorously disagreed with the agency’s conclusions, saying he had followed the law.

If the I.R.S. prevails, Mr. Trump’s tax returns would look very different, especially those from 2011 to 2017. During those years, he reported $184 million in income from “The Apprentice” and agreements to license his name, along with $219 million from canceled debts. But he paid only $643,431 in income taxes thanks to huge losses on his businesses, including the Chicago tower. The revisions sought by the I.R.S. would require amending his tax returns to remove $146 million in losses and add as much as $218 million in income from condominium sales. That shift of up to $364 million could swing those years out of the red and well into positive territory, creating a tax bill that could easily exceed $100 million.

The only public sign of the Chicago audit came in December 2022, when a congressional Joint Committee on Taxation report on I.R.S. efforts to audit Mr. Trump made an unexplained reference to the section of tax law at issue in the Chicago case. It confirmed that the audit was still underway and could affect Mr. Trump’s tax returns from several years.

That the I.R.S. did not initiate an audit of the 2008 worthlessness deduction puzzled the experts in partnership taxation. Many assumed the understaffed I.R.S. simply had not realized what Mr. Trump had done until the deadline to investigate it had passed.

“I think the government recognized that they screwed up,” and then audited the merger transaction to make up for it, Mr. Jackel said.

The agency’s difficulty in keeping up with Mr. Trump’s maneuvers, experts said, showed that this gray area of tax law was too easy to exploit.

“Congress needs to radically change the rules for the worthlessness deduction,” Professor Schwidetzky said.

Susanne Craig contributed reporting. Read by Eric Jason Martin. Narration produced by Anna Diamond and Krish Seenivasan. Engineered by Steven Szczesniak

Russ Buettner is an investigative reporter. Since 2016, his reporting has focused on the finances of Donald. J. Trump, including articles that revealed tax avoidance schemes evidenced on several decades of his tax returns. In 2019, he shared a Pulitzer Prize for work that revealed the vast inheritance Mr. Trump had received from his father.

What Donald Trump Would Do for $1 Billion

By Jamelle Bouie – May 11, 2024

A cardboard cutout of Donald Trump stands near signs that say “Sale!” and “Clearance.”
Credit…Bill Clark/CQ Roll Call, via Getty Images

Not to spend too much time writing about Donald Trump this week, but I was struck by this report in The Washington Post on the former president’s recent overtures to oil executives. After hearing one executive during an event last month at his Mar-a-Lago club complain about supposedly burdensome environmental regulations promulgated by the Biden administration, Trump made a proposition.

You all are wealthy enough, he said, that you should raise $1 billion to return me to the White House. At the dinner, he vowed to immediately reverse dozens of President Biden’s environmental rules and policies and stop new ones from being enacted, according to people with knowledge of the meeting, who spoke on the condition of anonymity to describe a private conversation. Giving $1 billion would be a “deal,” Trump said, because of the taxation and regulation they would avoid thanks to him, according to the people.

The rest of the story goes on to describe Trump’s plans to gut the federal government’s response to climate change and facilitate more and greater fossil fuel extraction.

Trump told the executives that he would start auctioning off more leases for oil drilling in the Gulf of Mexico, a priority that several of the executives raised. He railed against wind power, as The Post previously reported. And he said he would reverse the restrictions on drilling in the Alaskan Arctic.

This would be a generational setback on climate change, a large and disastrous mortgage on the future so that oil and gas giants could fill their coffers for just a little bit longer before they are overtaken by clean energy.

I’m obviously angered by the blatant disregard for the planet and its inhabitants. But I’m also struck by the in-your-face brazenness of Trump’s reported quid pro quo. This is more than the hint of corruption; it is the overpowering scent of the rotting corpse of corruption. It is influence trading of the sort that would embarrass a Boss Tweed or a Roscoe Conkling, whose “honest graft” came with at least the pretense of pursuing the public good.

Even more striking than Trump’s corruption, however, is the fact that we seem to be completely unfazed by the fact that the former president has apparently offered to sell his prospective administration to fossil fuel interests. That might be because, from the beginning of his term to its end, Trump was a font for corruption while in office. His hotel, located just down the street from the White House, was a clearinghouse for anyone who wanted to buy a favor. His daughter and son-in-law may not have accomplished much as presidential advisers, but they walked away from the administration with upwards of hundreds of millions of dollars in new wealth. And six months after leaving the White House, Jared Kushner secured a $2 billion investment from a fund led by the crown prince of Saudi Arabia.

If Trump’s latest instance of corruption isn’t a campaign-ending scandal, it may be because it is nothing new. Trump is corrupt to his bones and now that appears to be as noteworthy as the weather.

California sisters were offered $5,000 from insurance for storm damage. A jury awarded them $18 million

Los Angeles Times

California sisters were offered $5,000 from insurance for storm damage. A jury awarded them $18 million

Nathan Solis – May 10, 2024

San Bernardino Justice Center 247 West Third Street, San Bernardino, CA.
The San Bernardino Justice Center is shown. Two San Bernardino women said they lived in their home for over five years without heat because of a dispute with their insurance company. (Google Maps)

Two San Bernardino sisters who sued their insurance company for failing to pay to repair flood damage on their home are now $18 million richer after a jury found in their favor and imposed emotional and punitive damages on the insurance company.

The $18-million verdict announced April 18 by a San Bernardino County jury was a far cry from the $5,000 an insurance adjuster had initially offered the women.

Jennifer Garnier’s and Angela Toft’s home in Piñon Hills was flooded by rainwater in February 2019. Muddy water damaged their home, including the heating and air conditioning ducts. The rainwater also damaged the electrical system in their prefabricated home, according to their attorney, Michael Hernandez.

The sisters estimated they needed more than $100,000 to fix the damage, but when they filed a claim with their insurance company, American Reliable, an insurance adjuster instead offered Garnier and Toft only $5,000, Hernandez said.

The sisters sued American Reliable in September 2020 for a breach of contract, claiming that the adjuster did not conduct a proper inspection of the home. The home was uninhabitable, according to their lawsuit, but Garnier and Toft continued to live there because they did not have anywhere else to go.

Arizona-based American Reliable and its parent company, Pennsylvania-based Global Indemnity Group, did not respond to requests for comment.

But in court filings, American Reliable argued that Garnier and Toft repeatedly delayed inspection of their home and, after they filed their lawsuit, they were slow to respond to requests made by the company’s legal team. The women also repeatedly asked for all communication from the insurance company to be made in writing, Hernandez said.

More than four years after they filed their claim, American Reliable said an oversight was made on their end and they offered the sisters $140,000 in October 2023, just a few months before the trial was slated to start. The company explained to Garnier and Toft that they learned about the sisters’ living conditions while deliberating the evidence in the trial, Hernandez said.

“We argued that they had known about those conditions for a long time, but they made the decision to pay my clients because they knew that they would be facing a jury,” Hernandez said.

Garnier and Toft moved ahead with the trial and received estimates to repair their home, but postponed repairs until after the trial was over, because they would be forced to relocate during construction, according to Hernandez.

After a six-week trial, a jury found in favor of the women and awarded them each $3 million for emotional damages. They were awarded $2 million in punitive damages from American Reliable and $10 million in punitive damages from Global Indemnity Group, according to court documents.

The verdict arrives during a tumultuous time in California as insurance companies flee the Golden State, claiming they are unable to provide insurance to homes under threat of wildfires and other natural disasters.

While climate-change-related liability coverage did not overtly factor into Garnier’s and Toft’s case, their home was damaged by floodwaters from a Southern California rainstorm. Forecasts show that climate change will exacerbate flooding in California in the coming years.

Read more: State Farm won’t renew 72,000 insurance policies in California, worsening the state’s insurance crisis

In March, State Farm announced that it would not renew policies for 72,000 property owners across the state, citing high inflation, catastrophe exposure, reinsurance costs and the limitation of decades-old insurance regulations as reasons for scaling back policies.

The California Department of Insurance announced a new strategy in September to streamline the rate approval process for insurers in the homeowners, auto and other markets. That process was last changed in 1988.

What Part of Civil Society Will Trump’s Party Target Next?

Michelle Goldberg – May 10, 2024

Rep. James Comer, wearing a suit, stands in a crowd.
James Comer, center, and fellow members of the House Oversight Committee toured a student encampment last week in Washington. Credit…Kent Nishimura/Getty Images

In a letter to Attorney General Merrick Garland this week, the Republican senator Josh Hawley demanded a federal investigation into dark money groups subsidizing “pro-terrorist student organizations” holding anti-Israel protests on college campuses. He cited Politico reporting linking big liberal philanthropies to some pro-Palestinian organizers. Open Society Foundations, for example, founded by the oft-demonized George Soros, has given grants to the anti-Zionist Jewish Voice for Peace, which has an active university presence. Hawley noted that an I.R.S. ruling denies tax-exempt status to organizations that encourage their members to commit civil disobedience, calling nonprofit funding for the groups behind the anti-Israel demonstrations “almost certainly illegal.”

Even if Garland doesn’t act on Hawley’s request, the attorney general in a second Donald Trump administration probably would. That’s one reason I fear that the backlash to the pro-Palestinian campus movement — which includes lawsuits, hearings and legislation — could help Republicans wage war on progressive nonprofits more broadly.

If they do, the right would be following a well-worn authoritarian playbook. In addition to repressing critical voices in academia and the media, the autocratic leaders Trump admires have regularly tried to crush the congeries of advocacy groups, think tanks, humanitarian organizations and philanthropies often referred to as “civil society.” Hungary, for example, passed what it called the “Stop Soros” law, which criminalized helping refugees and migrants apply for asylum. More recently, Hungary enacted a “sovereignty law,” which, as a report from the Carnegie Endowment for International Peace put it, “offers the ruling party and the Secret Service vast powers to accuse and investigate any groups or individuals that influence public debate and may have had foreign training or contact for any part of their work.”

That Carnegie report, written by Rachel Kleinfeld and published in March, offers a stark warning that something similar could happen here. In fact, Kleinfeld argues, it’s already started.

Titled “Closing Civic Space in the United States,” the report describes a wide array of efforts to curb organizing and assembly. Kleinfeld criticizes the left as well as the right, citing, for example, the pandemic-era rules that kept churches closed even after bars had reopened. But as she writes, “the vast majority of efforts to close space currently come from the illiberal right,” which is integrated into the Republican Party, and thus into government, in a way that has no analogue on the left.

Texas’ Republican attorney general, Ken Paxton, for instance, has targeted a network of Catholic migrant shelters called Annunciation House, accusing them of abetting human smuggling. He also opened an investigation into the liberal watchdog Media Matters for America, accusing it of manipulating data in an investigation into Nazi content on the social media platform X. Both these crusades have been blocked by courts, but they demonstrate the right’s ambition to use state power to hound nonprofits that oppose its agenda in ways that recall Hungary under Viktor Orban.

Anti-Israel protests have given Republicans a pretext to strike at liberal donors and organizers the way they’ve already struck at university presidents. As Kleinfeld wrote, authoritarians typically persecute the most controversial activists first: “Illiberal actors choose issues involving unpopular groups and cases with the most morally murky facts to create a permission structure that allows them to shut down a much broader set of activities.”

Demonstrations that seem to lionize revolutionary violence have stoked anxiety and outrage among many Democrats, and they’re often full of rhetoric that’s hard to defend. Some readers, I imagine, would be thrilled to see Students for Justice in Palestine’s resources cut off. Whenever I write about the troubling civil liberties implications of attempts to rein in anti-Israel activism, my inbox fills up with furious insults, as well as thoughtful, plaintive emails from people who feel that the climate in academia has become intolerable for many Jews.

But it’s precisely because the protests regularly transgress mainstream sensitivities that the right finds it useful to target them as part of a broader political project. That’s particularly true at a time when so many left-leaning organizations have aligned themselves with the pro-Palestinian movement. As one consultant who works with progressive nonprofits put it to me, careless activists have given Republicans “a Hamas-sized terrorist wedge to go after our entire infrastructure.”

Republicans seem to be laying the foundation to do just that. Last week, James Comer, chair of the House Oversight Committee, announced an investigation into the “money trail” behind the campus protests. “It appears global elites are funding these hateful protests and pop-up tent cities,” he said. “These are the same groups that fund other radical agendas, including diminishing America’s energy production and pushing soft-on-crime policies that harm the American people.”

Meanwhile, the House recently passed, 382-11, a bill that would allow the Treasury secretary to revoke the tax-exempt status of terrorist-supporting organizations.” Providing material support to terrorism is, of course, already illegal, and nonprofits that violate those laws should be shut down. But the House bill gives the executive branch the power to make these determinations unilaterally, and the measure is clearly aimed at funding for campus protests.

A November hearing of the House Ways and Means Committee at which the bill was discussed was full of dark insinuations about the forces behind Students for Justice in Palestine, which was presented as a terrorist front brainwashing naïve young Americans. An Arizona Republican, David Schweikert, spoke about the need to look at the tax code to ensure that “charitable giving, pretax monies,” are “doing good in the world and not ultimately financing evil.”

None of us, presumably, want to finance evil. The question is whether you want the government, particularly one controlled by Trump’s Republican Party, deciding what evil is. Mike Johnson, the House speaker, recently suggested that the F.B.I. investigate Soros’s role in the protests. A Trump F.B.I. wouldn’t need to be asked twice.

Suspicious Frying Oil From China Is Hurting US Biofuels Business

Bloomberg

Suspicious Frying Oil From China Is Hurting US Biofuels Business

Kim Chipman, Tarso Veloso and Michael Hirtzer – May 7, 2024

(Bloomberg) — China is flooding the US with used cooking oil that the biofuel industry says may be tainted, hurting American farmers and President Joe Biden’s push to promote climate-friendly energy.

US imports of used cooking oil, an ingredient to make renewable diesel, more than tripled in 2023 from a year earlier, with more than 50% coming from China, according to the US International Trade Commission. American industry groups and biofuel executives are becoming increasingly worried that a significant amount of those supplies are fraudulent, and are urging the government to tighten scrutiny on the imports.

The heightened suspicions come after the European biofuel industry expressed similar concerns about cooking oil from China last year. Used cooking oil has a better carbon intensity score than feedstocks widely produced in the US like fresh soybean oil, so any potentially tainted imports are benefiting from Biden’s renewables incentives at the expense of American farmers.

Read More: Asia Floods Europe with Green Fuel Suspected to Be Fraudulent

“We’re putting more pressure on the US government to say what are we really importing,” said Todd Becker, chief executive officer of Green Plains Inc., which through its production of ethanol sells distillers corn oil, also a green diesel ingredient. “Somebody’s got to figure out that that’s not all Chinese used cooking oil.”

Tainted used cooking oil would exacerbate a challenging situation for farmers and agriculture companies. Companies including Bunge Global SA and Archer-Daniels-Midland Co. have been counting on soaring demand for crop-based green diesel feedstocks, but competition from foreign imports is eating into profits and jeopardizing ambitious expansion plans. More broadly, there is a risk that illegal shipments could worsen trade tensions between China and the US.

Imports of used cooking oil, or UCO, amounted to 1.4 million metric tons (3.1 billion pounds) in 2023 — equivalent to the oil squeezed from more than 6% of US soybeans crushed to make soyoil last season. In addition to having a more favorable carbon intensity score, UCO is also priced about a third cheaper than refined soyoil.

Read More: Soaring Imports of Green Diesel Feedstocks Disrupt US Soy Market

One of the biggest concerns is that China shippers are adding UCO to fresh palm oil. Palm, the world’s most widely used vegetable oil, is a bane to environmentalists and many countries because the industry is a key driver of deforestation in places like Indonesia as well as tied to labor abuses.

China’s Ministry of Commerce didn’t respond to a faxed request for comment.

The Environmental Protection Agency has had discussions with industry stakeholders, including the National Oilseed Processors Association, about concerns over increased imports of UCO and other food wastes, according to agency spokesman Nick Conger. He said the EPA is aware of the increased imports and that will be a factor in establishing volumes for and implementing the Renewable Fuel Standard Program, a law that mandates how much biofuel must be blended into the country’s fuel supply each year.

Under RFS, producers using UCO or animal waste such as beef tallow are required to keep records that vow the ingredients meet the legal definition of “renewable biomass” as well as describe the ingredient and identify the process used to obtain it.

“We are concerned that unless EPA and other agencies get a handle on this pretty quickly, it could potentially undermine the integrity of the Renewable Fuel Standard,” Geoff Cooper, chief executive officer of Renewable Fuels Association, said in an interview.

The surge in UCO imports is a top issue for NOPA, the trade group representing US seed processing industries for soybeans, canola and other crops. CEO Kailee Tkacz Buller said the group has had talks with federal lawmakers and agencies including the EPA and US Department of Agriculture.

Asia is by far the world’s biggest UCO supplier, led by China. The European Union initiated a probe into Asian imports last year at the request of European biodiesel producers, but the request was dropped. While the producers didn’t explicitly provide a reason for the change, they noted that biodiesel shipments to the EU from China’s Hainan Island — a green-fuel hot spot — immediately stopped after the start of the investigation.

“There is plenty of suspicion and lots of stories and anecdotes floating around,” said Cooper. “It appears to be one of the worst kept secrets out there that this is happening.”

–With assistance from Jennifer A. Dlouhy and Gerson Freitas Jr..

Scientists sound alarm as growing threat looms over coastal states: ‘We are preparing for the wrong disaster’

The Cool Down

Scientists sound alarm as growing threat looms over coastal states: ‘We are preparing for the wrong disaster’

Doric Sam – May 7, 2024

Scientists have issued a stern warning over the ongoing threat of rising sea levels caused by the ever-changing climate.

What’s happening?

A detailed report by The Washington Post revealed that coastal communities across eight states in the U.S. are facing “one of the most rapid sea level surges on Earth.” Since 2010, satellite data shows that the Gulf of Mexico has experienced twice the global average rate of rising sea levels, with more than a dozen tide gauges spanning from Texas to North Carolina registering sea levels that are at least six inches higher than they were 14 years ago.

While many understandably assume that extreme weather events like hurricanes are the source of these changes, experts revealed that rising water levels face a “newer, more insidious challenge” of accumulation caused by smaller-scale weather events.

“To me, here’s the story: We are preparing for the wrong disaster almost everywhere,” said Rob Young, a professor at Western Carolina University and director of the Program for the Study of Developed Shorelines. “These smaller changes will be a greater threat over time than the next hurricane, no question about it.”

Charleston, South Carolina recorded its fourth-highest water level since measurements began in 1899, with the city’s average rising by seven inches since 2010. Jacksonville, Florida has seen an increase of six inches during that period, but Galveston, Texas experienced a whopping eight-inch increase in 14 years.

Why is this concerning?

These rapidly increasing water levels are uncommon, and to make matters worse, experts believe they are here to stay even if the rate of the rise tapers off eventually.

“Since 2010, it’s very abnormal and unprecedented,” said Jianjun Yin, a climate scientist at the University of Arizona who has studied the changes. “It’s irreversible.”

Watch now: What’s the true environmental impact of renewable energy?

Rising global temperatures have caused warmer currents that cause water to expand. However, human-induced climate change caused by harmful gases and a lack of care for the environment have also contributed to these concerning issues.

The rising levels have particularly impacted the state of Louisiana, where wetlands that are meant to act as a natural barrier to catastrophic storms are now in a state of “drowning.” This issue would make the state more vulnerable to future major weather events.

Across the rest of the American South, failing septic systems can lead to contaminated water sources. During big storms, roads can fall below the highest tides and leave residents in the community cut off from essential services like medical care. Also, the future value of homes in flood-prone areas is being impacted by rising rates and limited policies from insurance companies.

What can be done about it?

Officials are trying to figure out ways to combat these issues. In Galveston, for example, there is a plan to install several pump stations over the next few years using funding provided through federal grants. However, it was noted that each pump is expected to cost over $60 million, which is likely to exceed the city’s annual tax revenue.

We can help by taking steps to reduce our own carbon footprint, like switching to electric vehicles, supporting local food sources, choosing native species when planting or volunteering for local cleanup projects in areas where rising sea levels pose a threat.

Join our free newsletter for cool news and cool tips that make it easy to help yourself while helping the planet.

Oldest living Japanese American, 110, shares her longevity tips and the 1 food she eats every day

NBC News

Oldest living Japanese American, 110, shares her longevity tips and the 1 food she eats every day

Aryelle Siclait, TODAY – May 7, 2024

With 110 years of life behind her, Yoshiko Miwa isn’t going to wallow in the negative, and she doesn’t want you to either.

The oldest living person of Japanese descent in the United States, according to the Gerontology Research Group, Miwa prefers to focus on the times when she was happiest. She’s lived through the Spanish flu, prohibition, Black Tuesday, World War II, and the losses of her parents, siblings and friends, and still the supercentenarian’s go-to piece of longevity advice is: Don’t dwell.

Miwa is part of the nisei — the second-generation Japanese Americans sent to internment camps during World War II — who often say “gaman,” which translates to “enduring the seemingly unbearable with patience and dignity,” Alan Miwa, her son, tells TODAY.com. It’s often loosely translated to “perseverance,” “patience,” or “tolerance.”

These feelings, Alan Miwa suspects, are born from the resilience of many from his mother’s generation — who had much to endure. Shikata ga nai (仕方がない), a Japanese phrase meaning, “It cannot be helped,” or, “Nothing can be done about it,” is a common saying among them, too, he adds.

Yoshiko Miwa was born Yoshiko Tanaka on Feb. 28, 1914, in Guadalupe, California, to Japanese immigrants. She was the fifth of seven children. When her mother and infant brother died in 1919, her father struggled to care for his family and tend to the farm he owned. So Yoshiko Miwa and her siblings were sent to live at the children’s home founded by their parish, Guadalupe Buddhist Church.

She went on to graduate from Santa Maria High School in 1932, and she studied business at the University of California, Berkeley, graduating in 1936. She married Henry Miwa in 1939.

During the Second World War, the pair and their families were sent to Poston Internment Camp in Arizona before relocating to Hawthorne, California, after the war. When they, along with many other Japanese people, had difficulty finding work upon their release in 1945, her husband founded a plant nursery business, and in 1963, Yoshiko Miwa got her nursing license.

Yoshiko Miwa has three sons, 10 grandchildren, 20 great-grand children and one great-great-grandchild.

Yoshiko Miwa  (Alan Y. Miwa)
Yoshiko Miwa (Alan Y. Miwa)

These days, Alan Miwa says she’s in good health and lives in a care facility, where she gets her hair done weekly and attends church services on Sundays.

In addition to a positive spirit, keeping your mind and body active is the key to a long life, Yoshiko Miwa has said in the past. Ahead she shares a few other aspects of her life that she believes have led to her longevity.

She keeps an ever-expanding roster of hobbies

When Yoshiko Miwa retired, she’d walk 4 miles each morning. In 1990, at 76, she walked a 20K as part of the March of Dimes Walkathon. She’s an avid reader, she practices ikebana (flower arranging), sumi-e (Japanese ink art), sashiko (Japanese stitching), sewing, furniture refinishing and reupholstery.

These days, though, her favorite activity is sleeping, she tells TODAY.com via email.

She wrote an autobiography

After taking a writing course, Yoshiko Miwa penned an autobiography. In it, she recalls her travels to Rome, Japan, Paris and Niagara Falls. She describes life in the children’s home and the long walks to school, her siblings and her childhood with her parents.

“We had a big pasture for the horses and cows to graze on,” she wrote of her family’s farm her in autobiography. “Some days, my sister and I would wander around the pasture to pick wild violets that grew there.”

She loves to eat noodles

Yoshiko Miwa’s a fan of any kind of noodles, eating them every day. “When I was in the children’s home, the cook used to make noodles and I used to love them,” she says. “Today, I like spaghetti, udon, ramen, soba and any other kind of noodles.”

Her faith energizes her

Yoshiko Miwa is grateful to Rev. and Mrs. Issei Matsuura of the Guadalupe Buddhist Church, who took her in when her mother died of the Spanish flu.

Family and friends of Yoshiko Miwa at her 110th birthday celebration at the Gardena Buddhist Church. (Courtesy Alan Y. Miwa)
Family and friends of Yoshiko Miwa at her 110th birthday celebration at the Gardena Buddhist Church. (Courtesy Alan Y. Miwa)

Yoshiko Miwa was 4 years old when her father turned to the church for help. “The church then started a children’s home and taught us Buddhism, Japanese language, Japanese culture and responsibility,” she recalls. “I’ve always been indebted to Rev. and Mrs. Matsuura.”

… And her family does, too

The Miwa family travels together and hosts reunions. “I’ve been fortunate that my sons, my grandchildren, my great grandchildren and relatives have always been there for me,” says Yoshiko Miwa.

“Because my mother died so young, I have never enjoyed the warmth and love of a family unit,” she wrote in her autobiography. “Later, when I had my children, I keenly felt the wholesomeness of a complete family.”

New EV tax credit rules mean cars with Chinese materials won’t qualify — but there’s a catch

Yahoo! Finance

New EV tax credit rules mean cars with Chinese materials won’t qualify — but there’s a catch

‘Impracticable-to-trace’ elements like Chinese graphite will be temporarily excluded from EV tax credit rules, a boon for US automakers.

Pras Subramanian, Senior Reporter May 6, 2024

New rules from the Treasury Department will make it harder for vehicles to qualify for the full federal electric vehicle tax credit of $7,500 if key components are sourced from China.

But the rules also offered a two-year reprieve on some materials that are mostly sourced from China.

Late last week Treasury released new rules mandating that manufacturers not use critical materials that originate from a Foreign Entity of Concern (FEOC) — including China, Russia, North Korea, or Iran — by 2025 if they want to receive the full EV tax credit.

The federal government, however, is giving automakers some important leeway in sourcing some rarer materials, like graphite.

“The final regulations also identify certain impracticable-to-trace battery materials,” the Treasury said, adding that “qualified manufacturers may temporarily exclude these battery materials from FEOC due diligence and FEOC compliance determinations until 2027.”

Currently, the Inflation Reduction Act’s (IRA) federal EV credit requires that manufacturers ramp up sourcing of battery “critical materials” such as nickel and cobalt from the US and its trade partners and ensure that battery components are increasingly built in North America.

The White House’s goal with the mandates was to reduce the industry’s reliance on battery materials and components from China.

China’s chokehold over battery mineral production is the main concern for automakers who need to diversify supply chains and for the federal government as it looks to boost domestic production of these minerals. Morgan Stanley estimated that 90% of the EV battery supply chain originates from China, with Chinese companies like CATL and BYD dominating the space.

The “impracticable-to-trace” exemption is a boon for automakers in sourcing low-value and hard-to-trace elements like graphite, which is a critical component of a battery’s anode and comes mainly from China.

The automakers and their main trade group, the Alliance for Automotive Innovation (AAI), cheered the 2027 exemption for non-traceable elements.

“This updated guidance from the Treasury Department is something we recommended. It makes good sense for investment, job creation and consumer EV adoption,” said John Bozzella, AAI president and CEO.

This photo taken on Dec. 8, 2022 shows the graphitization process of cathode materials for lithium-ion batteries at a workshop of a company in Hegang City, northeast China's Heilongjiang Province. In recent years, Hegang City has upgraded the exploitation of graphite resources and boosted the city's industrial transformation by developing graphite industry, promoting the local economic development.   Hegang is rich in graphite resources with an annual production capacity of 6 million tons of ore. (Photo by Xie Jianfei/Xinhua via Getty Images)
This photo taken on Dec. 8, 2022, shows the graphitization process of cathode materials for lithium-ion batteries at a workshop of a company in Hegang City, northeast China’s Heilongjiang Province. (Photo by Xie Jianfei/Xinhua via Getty Images) (Xinhua News Agency via Getty Images)

Bozzella also noted that the EV tax credit was hard enough to qualify for; only 20% of EVs received the credit, and on top of that, requirements will get harder next year. Currently, only 22 vehicles sold in the US qualify for the tax credit, and only 13 of them qualify for the full $7,500.

A restriction on trace or low-value minerals would have meant even fewer (if not all EVs) would no longer qualify for the credit.

“Imagine an EV that complied with all IRA eligibility requirements but is kicked out of the program because of a trace amount of a critical mineral from an FEOC,” Bozzella said. “That makes no sense — especially when you consider the massive investments automakers and suppliers are making in domestic EV manufacturing.”

Read more: Are electric cars more expensive to insure?

Sen. Joe Manchin, D-W.Va., questions Education Secretary Miguel Cardona during a Senate Appropriations Subcommittee on Labor, Health and Human Services, and Education, and Related Agencies hearing on Capitol Hill in Washington, Tuesday, April 30, 2024, to examine the 2025 budget for the Department of Education. (AP Photo/Susan Walsh)
Sen. Joe Manchin questions Education Secretary Miguel Cardona during a hearing in Washington, on Tuesday, April 30, 2024. (AP Photo/Susan Walsh) (ASSOCIATED PRESS)

“President Biden’s Inflation Reduction Act has unleashed an investment and manufacturing boom in the United States,” Treasury Secretary Janet Yellen said in a statement.

“I’ve seen firsthand in Tennessee, North Carolina, and Kentucky how ecosystems have developed in communities nationwide to onshore the entire clean vehicle supply chain so the United States can lead in the field of green energy.”

The White House also noted that 15 battery gigafactories have been commissioned in the US since the start of Biden’s term in office.

But critics, like Senator Joe Manchin (D-W.Va.), who helped push IRA legislation through the Senate back in 2022, see this loophole as the White House “breaking the law.”

“With this final rule for the consumer credit, their creation of loopholes in the commercial vehicle credit, and their EPA tailpipe rules, the Administration is effectively endorsing ‘Made in China,'” the Democratic senator from West Virginia said in a statement, adding that the White House is “blatantly breaking the law by implementing a bill that they did not pass.”

Manchin has vowed to lead a Congressional Review Act resolution of disapproval for the IRA’s tax credit implementation, which could lead to the repeal of Treasury’s guidance for untraceable elements.

Pras Subramanian is a reporter for Yahoo Finance. 

Donald Trump puts America on notice again: If he loses, he won’t go quietly

Los Angeles Times

Donald Trump puts America on notice again: If he loses, he won’t go quietly

Doyle McManus – May 6, 2024

FILE - In this Jan. 6, 2021, file photo rioters loyal to President Donald Trump storm the U.S. Capitol in Washington. Arguments begin Tuesday, Feb. 9, in the impeachment trial of Donald Trump on allegations that he incited the violent mob that stormed the U.S. Capitol on Jan. 6. (AP Photo/John Minchillo, File)
Insurrectionists storm the U.S. Capitol on Jan. 6, 2021, after then-President Trump urged them to march to the building where lawmakers were certifying Joe Biden’s election win. (Associated Press)

Donald Trump has put America on notice: If he loses the presidential election, he reserves the right to encourage his followers to fight.

When Time magazine asked Trump whether the election would end in political violence if he loses, the former president replied: “If we don’t win, you know, it depends. It always depends on the fairness of an election.”

“If everything’s honest, I’ll gladly accept the results,” he later told the Milwaukee Journal Sentinel. “If it’s not, you have to fight for the right of the country.”

When Trump says “it depends,” here’s the problem: He has never competed in an election that he acknowledged as fair.

Even when he won the presidential election of 2016, he claimed that Hillary Clinton and the Democrats rigged the count to deny him a popular-vote landslide, contending without evidence that millions of noncitizens had voted in California. The official inquiry he ordered up found no significant irregularities.

In 2020, when he lost to President Biden by 7 million votes, Trump not only claimed the result was illegitimate; he worked for months to overturn it, demanding that state officials “find” thousands of new votes in his favor. When his court challenges failed, he summoned supporters to Washington and urged them to march on the Capitol.

“If you don’t fight like hell, you won’t have a country any more,” he told them. The mob responded by invading the building.

He returned to that apocalyptic theme last week, when he told supporters in Wisconsin that if Biden wins a second term, “we won’t have a country left.”

Read more: Biden’s big move on marijuana: Will voters give him credit?

Joe Biden is destroying our country,” Trump said at a rally. “The enemy from within is more dangerous than China and Russia. … I actually think our country is not going to survive.”

Read more: Column: Joe Biden’s empathy was his superpower in 2020. Can he find it again in 2024?

It was as if he was priming his followers for extreme measures if he doesn’t prevail.

And it was part of a long pattern. In January, he warned that if his four criminal indictments prevent him from winning, the result will be “bedlam in the country.”

“It’s the opening of a Pandora’s box,” he warned.

In March, he posted a video on his social media account showing an image of Biden hog-tied like a prisoner.

And for months he has extolled the defendants convicted of violent crimes in the Jan. 6, 2021, insurrection as “hostages,” promising to pardon many or all if he is reelected.

“He’s telling us what his intentions are, as he did before Jan. 6,” Juliette Kayyem, a terrorism expert at Harvard University, said recently on PBS. “The language is the language of incitement. … If he loses, we certainly know from what Trump has said — and we also know from what the FBI is telling us — that there are large groups and organizations that are preparing to continue the fight.”

Read more: Column: Trump has big plans for California if he wins a second term. Fasten your seatbelts

As matters stand in the presidential campaign, that kind of 2020-style crisis may not recur, since Trump stands a good chance of winning.

The average of public opinion polls published by fivethirtyeight.com shows a dead heat in the national popular vote — but it shows Trump winning in all six of the most important swing states: Arizona, Georgia, Michigan, Nevada, Pennsylvania and Wisconsin.

Trump used a day off from his New York criminal trial Wednesday to campaign in Michigan and Wisconsin, where he returned to his warnings about an unfair election process.

Read more: Column: Trump’s hush-money criminal trial could be a cure for ‘Trump amnesia’

“The radical-left Democrats rigged the presidential election in 2020,” he claimed untruthfully yet again. “We’re not going to allow them to rig the presidential election in 2024. We won’t have a country left … 2024 is our final battle.”

For months, Biden has sought to remind voters that Trump, if reelected, would run roughshod over the norms of American government and politics.

Democracy is on the ballot,” the president often says.

Read more: Column: Trump wants to round up over a million undocumented migrants from California. Here’s how he might do it

By reminding voters that he doesn’t accept the duty to recognize the result of an election he loses, Trump has paradoxically bolstered Biden’s case.

For some voters, this election may come down to a choice between preserving democracy and hoping for a return of the low inflation of the Trump years. They may not find it an easy choice.

A survey last year by the Public Religion Research Institute found that 38% of Americans believe the country needs “a leader who is willing to break some rules if that’s what it takes to set things right.” That substantial minority included 48% of Republicans.

When Time’s reporter asked Trump whether his rhetoric about overriding the Constitution and ruling as a “dictator for a day” might alienate voters, the former president disagreed.

“I think a lot of people like it,” he said.

Unfortunately, he’s right.

Read more: Column: Biden says America is ‘coming back.’ Trump says we’re ‘in hell.’ Are they talking about the same nation?

Read more: Column: Trump loves fossil fuels; California wants clean energy. Cue collision

Biden gets key GOP endorsement from Geoff Duncan, former lieutenant governor of Georgia

MSNBC

Biden gets key GOP endorsement from Geoff Duncan, former lieutenant governor of Georgia

Ja’han Jones – May 6, 2024

Alex Slitz

Former Georgia Lt. Gov. Geoff Duncan, a frequent critic of Donald Trump’s lies about how election fraud cost him the 2020 election, endorsed President Joe Biden’s re-election campaign.

In an op-ed Monday in The Atlanta Journal-Constitution, Duncan’s remarks read like a clarion call, urging sane conservatives not to align themselves with a self-centered wannabe authoritarian. But they go further than some Republican Trump critics — such as former New Jersey Gov. Chris Christie — by urging fellow Republicans to back Biden.

“I am voting for a decent person I disagree with on policy over a criminal defendant without a moral compass,” Duncan wrote.

As Georgia’s No. 2 executive in 2020, Duncan pushed back against Trump’s false claims of election fraud in the state, before declining to run for re-election in 2022. In the op-ed, he pointed to Trump’s “cockamamie schemes” to stay in power as one of the reasons he’d be leaps and bounds worse than Biden if he were to regain the presidency. He wrote:

Duncan lists several reasons for conservatives with a conscience to defy the former president, including Trump’s recent Time interview previewing his illiberal policies if he were to win a second term.

It would be naive to think Duncan represents most Republicans with his stance. But it’s entirely possible he’s speaking on behalf of a sizable share of Georgia Republicans — perhaps one large enough to help swing the battleground state in Biden’s favor in November. So Trump has reason to worry.

Biden won Georgia by nearly 12,000 votes in 2020. Nikki Haley won almost 80,000 votes in Georgia’s presidential primary in March, with about 20,000 of those votes being cast on Election Day — a week after she dropped out of the race. In addition, Georgia Gov. Brian Kemp and Georgia Secretary of State Brad Raffensperger are two staunch conservatives who have won re-election in recent years despite criticizing Trump’s false claims of election fraud, suggesting that there’s a potent strain of Republicanism in Georgia that’s averse to Trump.

And for the former president’s sake, he better hope the others aren’t as sober-minded as Geoff Duncan when it comes to voting this fall.