* The polls close tonight in New Hampshire at 7:00 p.m. eastern time in most places. Jonathan Bernstein will be live-tweeting the results right here, and he’ll have reaction later on this blog.

* The Post team has put together a nifty scorecard enabling you to track the results from town to town, and to compare them with Mitt Romney’s results last time around.

* Newt Gingrich unleashes an absolutely brutal new ad in South Carolina ripping Romney’s previous moderation and flip flops on social issues, another sign of Newt’s determination to tear Romney down.

Key footnote: If Newt’s anti-Romney zeal leads him to stay in the race, he could end up helping Mitt by continuing to divide the conservative vote.

* Bloomberg gets an early look at the anti-Bain documentary the pro-Newt Super PAC will release tomorrow in South Carolina, and here’s a key nugget:

“Make a profit,” a laughing Romney is shown saying in the film. “That’s what it’s all about, right?”

It’ll be particularly remarkable if this footage gets featured in ads paid for by Republicans, which at this point seems perfectly possible.

* Jonathan Cohn gets the significance of Romney’s debunked claim of 100,000 jobs created at Bain exactly right.

Forget Mitt Romney’s verbal gaffes for a moment. Something more important has happened in the last few days. The linchpin of Romney’s most powerful argument has turned out to be bogus.

* David Atkins on the real reason Romney’s “fire people” gaffe is so serious: He using “like” and “fire” in the same sentence, and is fortunate enough to view health care as a service.

* Paul Krugman explains why business experience isn’t even necessarily a good basis for making economic policy in the first place:

A businessman can slash his workforce in half, produce about the same as before, and be considered a big success; an economy that does the same plunges into depression, and ends up not being able to sell its goods.

* Ezra Klein skewers claims of Romney’s “moderation,” pointing out that he’s more radical on tax cuts for the rich than George W. Bush, even though Bush had a surplus and we now have a huge deficit:

Because larger sacrifices will be required to pay for them now than in 2001, it leaves him supporting those tax cuts at a time when paying for them will require much more sacrifice on the part of low-income Americans.

* David Dayen brings us the latest from the Indiana labor showdown, as Dems walk out once again, determined to withstand fines for as long as is necessary to break the GOP opposition.

* And your sorely needed Tuesday comic relief: GOP Rep. Michael Grimm, a Romney surrogate, defends his “fire people” remark a tad too aggressively:

“Yesterday the governor said something about firing people. I think that’s a very good thing. I think that’s a very good thing because it’s honest and it’s real.”

What else?