Commentary Negotiations reportedly aren’t going well between the Biden administration and Sen. Joe Manchin (D-W.V.), the swing Democrat in the 50–50 U.S. Senate who will likely decide the fate of the president’s Build Back Better (BBB) legislation, which has been calculated to cost $5 trillion. Manchin’s stated concerns have focused on the extent of the measure’s spending at a time of growing, stubborn inflation. But the specifics of the legislation, as it now stands, are riddled with objectionable provisions. They range from imposing the highest taxes since Jimmy Carter—including an anti-entrepreneurship capital gains tax rate of 37 percent—to new cradle-to-grave entitlements that would extend the federal government’s reach into child-rearing to welfare designed to prop up unprofitable left-wing media outlets. That’s just a taste of what’s in the legislation. One of its most egregious features is a $2.5 billion handout to trial lawyers, and it may be here where we …