But first, Senate leaders need to win over a small number of Republican senators, and they cannot afford to lose more than two of those lawmakers for the bill to pass, assuming Democrats are unified in opposition. Below are Republican senators who oppose or have expressed concerns about the current bill:1. Steve Daines MontanaIncreased DeficitsThe national debt has now topped $20 trillion, and several Republican senators have expressed concerns about more debt piling up as a result of the tax overhaul. Taxes on Small Businesses and Other Pass-Through EntitiesOne part of the legislation that could change is how it would treat small businesses and other so-called pass-through entities, whose owners are taxed on profits through the individual tax code. Senator Ron Johnson, Republican of Wisconsin, came out against the tax rewrite this month, citing concerns about how these businesses would fare.

Source: New York Times November 27, 2017 22:30 UTC