A better reform would simplify the system by consolidating existing deductions and credits into a new, larger, uniform deduction that treats similar taxpayers more consistently. This is the approach taken in the Cato Tax Plan and should be a model for future reforms.

The Trump administration’s consideration of Jones Act waivers exposes the law’s costs and the hollowness of its national security rationale.

Washington must stop throwing good American money after bad — and preserve the lives of the brave men and women who daily underwrite our national security with their blood.