It’s Monday. It’s also Tax Day. This IRS joke made me 1) laugh and then 2) sigh. Mark Cuban got some attention yesterday by posting how much he paid in taxes. Any guesses? Here’s the answer. Here’s what’s happening today:

• Former President Trump’s first criminal trial started this morning. Trump has already insulted the judge today, and his legal team has already tried to get the judge to recuse himself. The judge refused.
• Congress is under enormous pressure to pass foreign aid after Iran’s attack on Israel this past weekend.
• Tomorrow is Free Cone Day at Ben & Jerry’s! Start planning accordingly.

I’m Cate Martel with a quick recap of the morning and what’s coming up. Send tips, commentary, feedback and cookie recipes to cmartel@thehill.com. Did someone forward this newsletter to you? Sign up here.  

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Starting today, former President Trump will leave the presidential campaign trail to stand trial in Manhattan on 34 criminal charges. Trump has relentlessly tried to delay the trial but ran out of stops. Today’s trial marks the first time that a former or current U.S. president has faced a criminal trial.

The case: Trump is accused of falsifying business records related to reimbursements for his then-fixer Michael Cohen. 

What prosecutors allege: In 2016, Cohen paid porn actor Stormy Daniels $130,000 in 2016 to keep her alleged sexual encounter with Trump quiet to avoid a political scandal right before the election. Trump then reimbursed Cohen. Trump has pleaded not guilty.

How serious are the charges?: Most legal experts agree that of Trump’s four pending criminal cases, this case is the least serious. If convicted, the charges have a maximum jailtime sentence of 1 ½ years to four years. But Trump would be a first-time offender, so he could be sentenced to no jail time.

This is important — is sending a hush money payment illegal?: No. But what is illegal is falsifying business records to cover it up, according to Forbes.

What’s happening today?: Jury selection begins.

NEWS FROM THE COURTROOM: Judge Juan Merchan declined to recuse himself from the trial after a demand from Trump’s lawyers.

Answering your logistical questions:

• How long will the trial last?: The Manhattan trial could last for six or more weeks. It is expected to run four days a week (all weekdays except for Wednesdays).
• Will Trump be there?: Trump is required to attend the trial.
• Can we watch?: There will not be a video camera livestreaming the trial, but a few still photographers will be allowed to quickly take a few photos each morning after Trump enters.
• How will we know the trial events?: The courtroom is tightly packed with journalists and law clerks.
• Will we hear from Trump?: Just like the recent civil fraud trial, there will be cameras set up outside the courtroom. Trump can likely speak when he enters and exits. But there are legal restrictions on what Trump can say about jurors, witnesses and the judge’s family because of a gag order.

The Hill is constantly updating this live blog with highlights and updates from the courtroom.

Follow The Hill’s Zach Schonfeld, who is in New York covering the case. And follow Ella Lee, who is covering the case for The Hill from Washington, D.C.

📸 The scene outside the courthouse

Count the satellite trucks: The New York Times’s Maggie Haberman posted a photo of the street block lined with satellite trucks.

📹 Watch Trump leave Trump Tower this morning

Some protesters: A group of protesters gathered outside with a banner that reads, “NO ONE IS ABOVE THE LAW.” 📸 The protesters

Trump kicked off the day by slamming the judge: Trump called the lawsuits “bogus,” a “witch hunt” and “election interference.” Read Trump’s full Truth Social post

‘Trump to make history as first US president to face criminal trial’: The Hill

‘5 things to know ahead of Trump’s hush money trial’: The Hill

Iran launched a direct attack on Israel over the weekend by firing at least 300 drones and missiles and escalating an already tense situation in the Middle East.

The impact: Israel blocked nearly all of Iran’s missiles.

Why did Iran strike? Here’s an extremely simple explanation of an extremely complex situation: Iran supports Hamas and other militant groups that have targeted Israel. The two countries have been engaging in under-the-radar attacks for some time, but the conflict escalated on April 1 when an Iranian Embassy building in Syria was struck. Israel never accepted the blame, but Iran said it would retaliate. NYT explainer of how we got there

How the U.S. reacted: President Biden spoke with Israeli Prime Minister Benjamin Netanyahu. According to The Washington Post, Biden encouraged Netanyahu to “take the win” of blocking the attack and not to further escalate the conflict.

‘Iran crosses old red lines and sets ‘new equation’ with attack on Israel’: The Washington Post

‘Israel Repelled Iran’s Huge Attack. But Only With Help From U.S. and Arab Partners.’: Analysis in The Wall Street Journal

‘Biden seeks to avoid wider war after Iran strike on Israel’: The Hill

‘Israel is quiet on next steps against Iran — and on which partners helped shoot down missiles’: AP

‘Democratic appetite grows for conditions on weapons to Israel’: The Hill

All eyes are on how lawmakers handle Iran’s weekend escalation with Israel.

Speaker Mike Johnson (R-La.) is expected to put the long-debated Ukraine and Israel aid bill on the floor for a vote. The political dynamics have been tricky for Johnson, but Iran’s attack has added increased pressure to the vote.

Oh, but there’s a Ukraine-Israel aid bill that’s already halfway there?: The Hill’s Laura Kelly reports that nearly 100 House Republicans and Democrats are calling on Johnson to immediately bring the Senate-passed foreign aid package to the House floor for a vote. Johnson has avoided this vote because of the opposition within his party. Read the letter

Read more from The Hill’s Mychael Schnell: What else is happening on Capitol Hill this week

Tidbit: Politico’s Jordain Carney posted a screenshot of the updated House schedule. Look at the bills that were added on Sunday evening.

Former GOP presidential candidate Nikki Haley is joining the Hudson Institute, a conservative think tank. (The Hill)

NBC News’s Alex Seitz-Wald reports “how moderate Democrats joined with old enemies on the left to stop their own friends in the center from challenging Joe Biden.”

Excerpt: “A centrist civil war broke out in the C-suites and steakhouses of Washington and Manhattan. Like so many insider conflicts, it was deeply personal. There were betrayal, a double agent, a secret team of political operatives, some very unlikely allies — and a decisive victory for one side that left the other seething and bitter. Even some people close to No Labels acknowledge the campaign against it largely succeeded in its mission: dissuading any potential candidates from joining its ticket. But the cost, they say, will be a gaping wound at the center of what’s left of American centrism.” (NBC News)

🍖 Celebrate: Today is National Glazed Spiral Ham Day!

🍦 Pssst, tomorrow is Free Cone Day: At Ben & Jerry’s. Details

🙋‍♂️ Elon Musk ran through his poses: The Hollywood Reporter posted a video of Elon Musk on the red carpet of the Breakthrough Prize. 📹  Watch

The House and Senate are in. President Biden is in Washington, D.C. Vice President Harris is in Los Angeles and Las Vegas today. (all times Eastern)

• Noon: Biden met with Iraqi Prime Minister Mohammed Shyaa Al-Sudani.
• 1:30 p.m.: White House press secretary Karine Jean-Pierre briefs reporters. 💻 Livestream
• 3 p.m.: Biden holds a bilateral meeting with Czech Prime Minister Petr Fiala.
• 3:35 p.m.: Harris participates in a moderated conversation in Las Vegas about the Bipartisan Safer Communities Act. 💻 Livestream
• 5:30 p.m.: A Senate cloture vote on a nomination. 📆 Today’s agenda
• 5:55 p.m.: Harris attends a reproductive freedom event in Las Vegas.
• 6:30 p.m.: First and last House votes for the day. 📆 Today’s agenda

I’ll leave you with one of the coolest videos I’ve seen in a while. Here’s a video of hundreds of penguins leaping off a 50-foot cliff in Antarctica.

National Geographic points out that it is the first time this phenomenon has been captured on camera. Here’s the full National Geographic segment.