I don’t see the logic of the idea, floated here, of using “reconciliation” — a process that does not allow filibusters — to pass tax reform. These Republicans seem to want to work with the Obama administration on the issue. But if they have buy-in from the administration, aren’t they likely to have a bunch of Senate Democrats on board too? And if they have them, they won’t need to worry about filibusters and don’t need to use reconciliation. And since there are limits on how often reconciliation can be used, using the procedure for tax reform means giving up other opportunities to bypass filibusters and send legislation to the president.
Maybe proponents think there is some tax-reform legislation that would have the support of congressional Republicans and President Obama but would be opposed by almost all Senate Democrats. It’s possible, I guess, but it seems hard to believe.