The plea deal reached by federal prosecutors with President Joe Biden's son, Hunter Biden, brings an end to a long-running Justice Department investigation into tax and gun charges, but it does not signal the conclusion of the extensive probe conducted by congressional Republicans into various aspects of Hunter Biden's business activities, including foreign payments and financial matters.

Some Republican candidates aiming to challenge President Biden in the 2024 election are criticizing the deal, citing it as an example of an unjust justice system, particularly when compared to the recent federal indictment of GOP front-runner Donald Trump, although there are notable differences between the two cases. Here's an overview of the charges, plea agreement, ongoing investigations involving Hunter Biden, and the political implications.

Hunter Biden has been charged with misdemeanor offenses for failing to pay over $200,000 in federal income taxes for 2017 and 2018. The federal investigation into his taxes began in 2018 but gained public attention in December 2020. Hunter Biden had received a subpoena related to the investigation, which included scrutiny of his business dealings with entities like Burisma.

While concerns were raised about potential conflicts of interest, a Senate investigation did not find any direct policy influence resulting from his work. Hunter Biden has expressed confidence that a thorough review will demonstrate his compliance with the law. He has also reached an agreement with the Justice Department on a charge of illegal possession of a firearm while being a drug user.

Hunter's plea agreement allows him to avoid a trial and reduces the likelihood of him serving time in jail, although the final penalties will be determined by a judge. The plea agreement comes in the form of an information, which outlines the charges without requiring a grand jury indictment. The Justice Department is expected to recommend probation for the tax charges, but the decision ultimately rests with the judge.

The charge of willful failure to file a tax return is not commonly used as a primary charge by federal prosecutors. For the gun charge, which carries a maximum sentence of 10 years in prison, Hunter Biden has also reached a pretrial agreement. While it is somewhat unusual to resolve a federal criminal case at the same time the charges are filed, it is not unprecedented.

The plea agreement reached by Hunter Biden indicates the conclusion of the case, provided he abides by its conditions, while a deferred prosecution agreement is expected with strict conditions yet to be determined. Congressional Republicans continue their investigations into Hunter Biden's business dealings, which extend beyond the scope of the misdemeanor tax crimes he is pleading guilty to.

President Joe Biden has faced scrutiny regarding his son's business activities and drug addiction, including controversies surrounding Hunter Biden's discharge from the Naval Reserve due to drug use. The plea agreement has sparked political debates, with Republicans criticizing the Biden administration and alleging politicization of the Justice Department.

Some Republican contenders for the 2024 general election, such as Donald Trump, have publicly criticized the plea agreement, questioning its fairness and suggesting preferential treatment. Others, including Vivek Ramaswamy and Governor Ron DeSantis, have expressed similar sentiments. Senator Tim Scott has highlighted the ongoing congressional inquiry into Hunter Biden and emphasized the need to address perceived inequalities in the justice system.