Senate Rules Could Stand in the Way of Republicans’ Permanent Tax Cuts

Republicans want to make tax cuts permanent. First they’ll need to get past the Byrd Rule.

John Thune

Mariam Zuhaib/AP

Republicans have set their sights on making the Tax Cuts and Jobs Act permanent. They just need to figure out a way to bypass the Senate rules that prevent reconciliation bills from impacting the deficit beyond its budget window.

Before even having a tax bill to debate, Republicans are teeing up a fight over the Byrd Rule — which dictates how reconciliation bills can impact the budget.

Extending the TCJA is estimated to result in a $4.5 trillion loss in revenue over the next 10 years. Making the tax cuts permanent would clearly run afoul of the rules. That’s not the only math problem Republicans are facing; House lawmakers are meeting this week to discuss how to make the numbers add up between the existing tax cuts, and Trump’s new proposals — like no tax on tips.