William_T._Bianco,_David_T._Canon]_American_Polit

How it works: in practice

Passing the Tax

Cuts and Jobs Act

How it works: in theory

Passing Legislation

*Points at which a bill can be amended.

†Points at which a bill can die.

House

Modifies

Senate Bill

Senate

Modifies

House Bill

Speaker of House

Receives Bill

Committee*†

Subcommittee*†

Rules Committee*†

Bill Reported Out by

Full Committee

Amends or

Approves

Bill from

Committee

House Floor*†

House Bill Senate Bill

Approve

House Amends

Senate Bill*†

House Floor†

Conference Committee*†

Conference Report*†

Adoption by

Both Houses†

House Approves

Senate Bill†

Law

Veto

House and Senate Floor†

Veto Override

President of Senate

Receives Bill

Committee*†

Subcommittee*†

Majority Leader

Bill Reported Out by

Full Committee

Amends or

Approves

Bill from

Committee

Senate Floor*†

Senate Amends

House Bill*†

Senate Floor†

Senate Approves

House Bill†

White House†

1. What are the most significant ways
   in which the process to pass the 2017
   Tax Cuts and Jobs Act deviated from
   the conventional method?


2. Do you think the 2017 Tax
   Cuts and Jobs Act could have been
   passed without this unconventional
   process? Why or why not?

Critical Thinking

The 2017 Tax Cuts and Jobs Act provides

an example of how passing legislation often

deviates from the conventional method.

In the

Senate...

The Senate Finance

Committee crafted the

initial Senate version.

So the Budget Committee saves the day.

In the

House...

The House Ways and Means

Committee crafted H.R. 1, the

House version of the Tax Bill.

All tax bills must originate

in the House.

House passes

its version.

Senate passes

its version.

Not so fast.

Republicans cannot pass the

Finance Committee’s version

without the 60 votes needed

to break a filibuster.

Vote-a-rama!

After 355 amendments to the reconciliation

bill are proposed, key provisions ratifying

McConnell’s deals are approved and the

Democrats’ efforts are defeated in a

marathon of overnight voting.

Passed!

House passes the

conference report. Passed!

President Trump

signs the bill into law.

Signed into law.

Passed!

Senate passes the

conference report—

with amendments.

Meanwhile,

on the Left...

10 Democratic senators

try to slow the bill down

by sending it to the

Finance Committee.

Meanwhile,

on the Right...

Several Republican

senators say they will vote

against the bill if changes

are not made, so Majority

Leader Mitch McConnell

cuts some deals.

Conference

committee works

out the differences

in the House version

of H.R. 1 and the

revamped Senate

version of H.R. 1.

House passes

the Senate’s

amendments.

The Senate Budget Committee packages the Finance

Committee’s bill with a bill on drilling for oil as a reconciliation

bill (which only needs 51 votes, rather than a filibuster-proof

60, to be approved). It keeps the title of the House bill, H.R.

1, on this new bill to preserve the fiction that it originated in

the House and then submits it in the Senate.

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