Why Biden Could Not Repeal Trump's 2017 Tax Cuts: Understanding the Political and Legislative Constraints
President Joe Biden inherits a complex and controversial tax policy landscape, particularly from the 2017 tax reform initiated by former President Donald Trump. Many have asked why, given the Democratic Party's majority in the chambers of Congress, Biden could not repeal these tax cuts. This article dives deep into the political and legislative constraints that prevented such an action.
Legislative Constraints
Impactful legislative actions often require significant majorities in Congress. President Biden faced major hurdles due to these legislative constraints. For instance, although Democrats controlled both the House and Senate, they lacked the filibuster-proof supermajority (60 votes) needed to pass significant legislation through the Senate, leading to the failure of plans to repeal the tax cuts.
The Filibuster
The filibuster, a procedural device that requires a supermajority to end debate on a bill, posed a significant obstacle. For significant legislation, a 60-vote threshold is necessary to overcome. In the 117th Senate, Democrats held a narrow 50–50 split, with Vice President Kamala Harris able to break ties. This means that Republicans could effectively block any attempt to repeal the tax cuts unless Democrats had managed to increase their majority or find consensus with key Senators willing to support the reversal.
Political Constraints
Beyond the technical limitations of legislation, there were significant political constraints that Biden faced. Many members of the Democratic Party were reticent to fully reverse Trump's tax policies, especially those seen as popular among their base. This reluctance is particularly evident in the case of Joe Manchin and Kyrsten Sinema, both of whom frequently voted with Republicans on key issues.
Need for Bipartisanship
The need for bipartisan support was another critical factor. Even with a slim majority, Democrats needed Republican support to advance significant legislation, and President Biden's strategy often involved seeking cooperation to advance key economic and social policies. Repealing a substantial piece of the 2017 tax reform would have necessitated significant Republican support, which was not forthcoming.
Summary
President Biden's inability to repeal Trump's 2017 tax cuts reflects a complex interplay of legislative and political constraints. The absence of a filibuster-proof majority in the Senate, long-standing political divisions, and the need for bipartisanship for major policy shifts all played roles in preventing a repeal.
It remains to be seen whether a future Democratic majority capable of overcoming these obstacles will address the issue. However, the political climate and the political capital available to Biden have been key determinants in the current legislative landscape.