美国国会共和党议员上周五(12月15日)公布其税收改革提案的最终版本，这份最终版本是在参众两院通过各自的版本后协商敲定的。根据概要细节，税改议案将企业所得税率从35%下调至21%。
美国共和党助手周一表示，美国众议院预计将在美东时间周二下午1:30（北京时间周三凌晨2:30）就最终版本税改议案进行投票。参议院的投票预计周二晚或周三举行。在美国总统特朗普正式签字之前，众议院和参议院必须投票通过最终版本税改议案。
如果这份1986年以来规模最大的税法改革议案获得通过，将是国会共和党人和特朗普总统自1月上台以来首次重大立法胜利。特朗普上周六(12月16日)将共和党税改形容为给美国中产阶级的“圣诞礼物”，并可引导美国经济的爆炸式增长。不过，民调结果则凸显了共和党推销中其方案过程中所面临的困难。
众议院议长保罗·瑞安此前承诺税改会增加收入，且对经济具有刺激作用。比如，瑞安说按照共和党的方案中，一个收入73,000美元的四口之家明年可以少缴2059美元的税款。
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