Search FAIRtax.org

Republicans Hunt for Ways to Pay for Tax Cuts

A day after House and Senate Republican leaders said they had reached agreement on a merged version of their tax bill, they continued looking for ways to pay for the tax overhaul and faced the possible defection of a Republican senator, Marco Rubio of Florida.

Republicans plan to unveil a final bill on Friday, with the aim of voting on the legislation early next week and delivering it to President Trump for signing before Christmas.

But many of the changes made to assuage the concerns of businesses and Republican lawmakers are expected to drive up the cost of the bill and will need to be paid for to ensure the legislation does not add more than $1.5 trillion to the deficit over a decade. On Thursday, Mr. Rubio indicated he would vote no on the bill unless the expanded version of the child tax credit that he and another senator, Mike Lee of Utah, have been pushing was included. That change, which would allow families to claim the child tax credit even if they owe no income taxes, would drive up the cost of the bill even more.

“I think my requests have been pretty reasonable and consistent and direct. Right now the refundability level is $1,100, it needs to be higher,” Mr. Rubio said. “It’s a pretty straightforward ask. If the refundable portion of the child credit is substantially increased beyond the $1,100 it currently is, I’ll vote for the bill. If it’s not, I won’t.”

In an online town hall meeting on Wednesday night, Mr. Lee told constituents that negotiations were ongoing to include such an expansion in the conference tax bill.

Among the potential ideas being discussed on Capitol Hill to pay for the bill is allowing the tax cuts for individuals to expire even sooner than the 2025 date already stipulated in the Senate bill. Another idea under consideration, according to Senator Thom Tillis, a North Carolina Republican, is raising the tax rate on profits that companies have parked overseas as a way to pay for the bill.

“We’re literally trying to squeeze about $2 trillion in tax reform into a $1.5 trillion box and that’s been a problem,” Senator Ron Johnson, a Wisconsin Republican, who held out on supporting the initial version of the Senate tax bill until it gave more generous tax breaks to “pass through” businesses.