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“His favorite device is the tax credit,” the report said, pointing to a series of breaks Mr. Gingrich favored, including a 50 percent tax cut for companies that tackled government’s “grand challenges,” such as development of “the first inhabitable moon base.”

Mr. Gingrich’s support of a health care mandate haunted him last month during a debate in Las Vegas, when he ditched the “above-the-fray” strategy that helped him avoid firefights with his GOP rivals.

After Mr. Gingrich threw a jab at the universal health care system that Mitt Romney adopted as governor of Massachusetts, his front-running rival countered by asking, point-blank: “Have you supported in the past an individual mandate?”

The Georgia Republican eventually said, “I absolutely did, with the Heritage Foundation, against ‘Hillarycare,’” alluding to Hillary Rodham Clinton’s health care proposal of the early 1990s.

Roy Beck, of Numbers USA, a group that favors greater efforts to curb illegal immigration, said Mr. Gingrich treats immigration as a “second thought” and that the group gave him a D for his performance on Capitol Hill.

Mr. Beck singled out Mr. Gingrich’s support of amnesty proposals and the role he played in stripping provisions from the Immigration Control and Financial Responsibility Act of 1996 aimed at ending “chain migration” and requiring all employers to verify the work authorization of all employees, which later became the E-Verify system that he said Mr. Gingrich now supports.

“I think the way he’s dealt with amnesty is the way he has dealt with most immigration issues,” Mr. Beck said. “He’s kind of all over the place and … it seems to depend on who he’s talking to at the time. It’s a very undisciplined way in which he deals with it.”