Tips have a clear definition for tax purposes: the payment must be made “free of compulsion,” and the customer determines the amount—it cannot be the result of negotiation. Those restrictions make it ...

Some analysts were quick to assert that DeepSeek’s leap in AI efficiency—using far less computing horsepower and thus far ...

In an era when infrastructure projects mean government inefficiency and endless delays, Florida’s Brightline railway stands ...

President Trump had a striking first week in the Oval Office, with a blitz of executive orders reshaping the federal government and exerting much-needed pressure on America’s governing institutions.

President Trump announced plans for billions of dollars in private-sector investment to strengthen artificial intelligence ...

Congress can shut down extremist international studies centers with a pen stroke.

The scale of Biden’s executive spending is hard to convey. The Committee for a Responsible Federal Budget estimated that ...

The left-wing gender insanity being pushed on our children is an act of child abuse,” Donald Trump declared in a 2024 campaign video. “On Day One,” Trump vowed, he would sign an “executive order ...

John D. Sailer is the director of higher education policy and a senior fellow at the Manhattan Institute. His research and investigations cover issues of academic freedom, free speech, and ideological ...

Peter Reinharz is a contributing editor of City Journal, where he writes about courts, criminal justice, forensic evidence, and urban planning, and a special advisor to the Applied Science Foundation ...

For 18 years, up to and including Governor Kathy Hochul’s most recent proposal, the budget messages of New York’s last three governors have proudly noted that the state leads all others in ...

President Donald Trump has identified permitting reform as a top priority. Unlike many of his administration’s goals, fixing the infrastructure-permitting process will be of interest to some Democrats ...