evidence: The Congressional Budget Office (CBO) has given us a sobering look into our fiscal future under the Build Back Better Act (BBBA), estimating that if all the bill’s policies were made permanent, $3 trillion would be added to the national debt over the next 10 years. This is on top of more than $7 trillion in deficits over the last two years, leading to a $21 trillion total national debt held by the public this year (about the size of GDP). Under current law, the CBO predicts national debt held by the public will reach $36 trillion in 2031, or 106 percent of GDP—the highest debt load in U.S. history. [...] Ultimately, policymakers and taxpayers should understand the scope of tax changes necessary to fully pay for the large-scale social spending programs that would be initiated under the Build Back Better Act. It most certainly does not cost zero, and the costs will most likely be borne in large part by the middle class in the form of higher tax burdens, inflation, and reduced economic opportunities.