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Senate Parliamentarian’s Role in Trump’s Tax Bill

Senate parliamentarian, budget reconciliation, Donald Trump, tax cuts, legislation, Congress, House Republicans, Senate Republicans, Elizabeth MacDonough, Byrd bath, deficit, national debt, Ilhan Omar, minimum wage, John Thune, tax plan, immigration provisions

Reconciliation Showdown: Trump’s Agenda, Republican Ambitions, and the Senate Gatekeeper

House and Senate Republicans are deep into crafting comprehensive legislation to enact a significant portion of President Donald Trump’s policy agenda. This ambitious undertaking hinges on the budget reconciliation process, a powerful tool allowing the party in control of Congress and the White House to push through sweeping policy changes while effectively bypassing the minority party.

The allure of reconciliation lies in its streamlined Senate rules. It lowers the threshold for passage from the usual 60 votes to a simple majority of 51, mirroring the House’s standard majority rule. This offers a clear path for Republicans to achieve their legislative goals, provided they can maintain party unity.

However, the reconciliation process comes with a critical caveat: all measures included in the bill must directly relate to taxes, spending, or the national debt. This is where the Senate parliamentarian enters the picture, holding significant power in shaping the final legislation.

The Parliamentarian’s Pivotal Role

The Senate parliamentarian, leading the Senate’s parliamentarian office, is a nonpartisan, unelected position appointed by the Senate majority leader. This role has no fixed term, emphasizing its intended insulation from political pressures. The parliamentarian’s primary responsibility is to advise the Senate and its staff on the chamber’s rules and precedents.

While typically a low-profile position, the parliamentarian’s role gains prominence during reconciliation. Ultimately, the parliamentarian makes a judgment call on whether specific provisions adhere to the reconciliation rules.

A former senior Senate aide explained to Fox News Digital, "At the end of the day, it really is a judgment call. And sometimes you’re making a judgment call where you’re relying on similar situations or maybe analogous situations where we dealt with reconciliation in the past, maybe other times you’re dealing with a completely novel issue, and you’re having to figure it out."

The aide added that there can be intense debates, with people citing previous reconciliation bills to justify including specific provisions. "Or maybe, and this happens a lot, people are trying [to] get things through, debating or citing past provisions of previous reconciliation bills…saying ‘Hey, this provision is very similar, and this got through.’"

The Byrd Bath: A Scrutiny Process

The Senate parliamentarian spearheads the "Byrd bath," a crucial part of the reconciliation process. During the Byrd bath, the legislation is meticulously examined, and any measures found to be irrelevant to taxes, spending, or the national debt are removed. This process ensures that the bill adheres to the strict requirements of reconciliation, preventing the inclusion of extraneous policy items.

The parliamentarian’s decisions have not been without controversy. In 2021, progressive Rep. Ilhan Omar, D-Minn., called for the firing of the Senate parliamentarian when she forced Senate Democrats to remove their $15 per hour minimum wage proposal from their reconciliation bill.

The current parliamentarian, Elizabeth MacDonough, was appointed in 2012 by the late former Senate Majority Leader Harry Reid, D-Nev., and has largely earned bipartisan respect for her handling of the role. MacDonough is the first woman to hold the position, having previously served in the parliamentarian’s office and as an attorney in the Department of Justice.

Paul Winfree, president of the Economic Policy Innovation Center and a former Senate Budget Committee staffer, suggested that MacDonough has a more conservative approach to what is permissible under reconciliation. "I would say that this particular parliamentarian sees herself more as, almost an administrative law judge, and I think that she has generally viewed some of the things that the Senate has been allowed to get away with in reconciliation as a departure from precedent."

However, Winfree also noted that the Congressional Budget Office (CBO) and the Joint Committee on Taxation play a crucial role in determining what is permissible under reconciliation, through their economic forecasts.

Potential Challenges and Accounting Maneuvers

The article explores potential challenges that the current reconciliation plans might face with the parliamentarian. One area of concern is an accounting maneuver designed to obscure the cost of permanently extending Trump’s 2017 Tax Cuts and Jobs Act.

This scoring method, known as the "current policy baseline," would essentially zero out the cost of extending the tax cuts by treating it as a continuation of existing economic conditions. This approach would not factor in the significantly lower tax revenues collected by the government due to the tax cuts.

Despite the potential scrutiny, Senate Republicans, including Senate Majority Leader John Thune, R-S.D., have indicated that they believe they have the legal grounds to proceed with this calculation, even without the parliamentarian’s explicit approval. "We think the law is very clear, and ultimately the budget committee chairman makes that determination," Thune told reporters last month.

A Senate GOP aide told Fox News Digital that the loss of that provision could have ramifications for other parts of the bill. "If that were to have fallen out or just, you didn’t know what was going to happen, that would just affect so many provisions in the bill. Because all of a sudden, you know, all these things start scoring [as an increase to the deficit]…and things become more problematic with your instructions."

Winfree, however, believes that Republicans have been careful in drafting the bill’s language so far. "They’ve actually been pretty conservative in how they’ve approached the language," he said.

Winfree also raised the possibility of some immigration provisions facing a second look from the parliamentarian. However, he expressed confidence that those provisions would ultimately be deemed acceptable. Republican leaders are aiming to have a bill on Trump’s desk by the Fourth of July.

The office of the current Senate Majority Leader was contacted for comment.

In conclusion, the success of the Republican effort to advance President Trump’s agenda through reconciliation depends heavily on navigating the complexities of Senate rules and the scrutiny of the Senate parliamentarian. The "Byrd bath" process and the potential challenges surrounding the accounting for the 2017 tax cuts highlight the critical role this unelected official plays in shaping the final outcome of the legislation.

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