Updates to the United States tax code have not been accomplished since Ronald Reagan was President.
That long ago legislation passed a voice vote in the House of Representatives in December 1985. It then took another seven months before finally passing the Senate in June 1986. President Reagan then signed the Tax Reform Act of 1986 into law on October 22, 1986.
Over the ensuing decades, further changes to the tax code have been discussed and debated in both formal political circles as well as in the media and in academia. Many on both sides of the American political aisle have voiced their concern that tax reform was necessary. Agreeing to the specifics and getting such reform done has been much more elusive.
Charles Rangel is as liberal a Democrat as you are going to find. He served in Congress for nearly five decades before retiring earlier this year. Per Brainy Quotes, Rangel once stated "We all want a simpler code, but tax reform is about much more. It is about ensuring that everyone pays their fair share."
Those final words have usually become the rub. What makes up a "fair share?" Reaching any consensus is becoming nearly impossible now in an era where American politics are as partisan and polarized as any in history.
That 1986 tax legislation was actually co-sponsored by a pair of Democrats, Congressman Dick Gephart and Senator Bill Bradley. While Republicans held a 53-47 advantage in the Senate, the final vote in support for tax reform was 97-3.
When the 2017 House vote was taken on November 16, no Democrats voted for it. None. Their mantra, as it has always been, claimed that Republicans were cutting taxes for "the top 1%" of earners, while giving no or little actual relief to the middle class.
The Speaker of the House, Republican Paul Ryan of Wisconsin, responded per Naomi Jagoda and Cristina Marcos for The Hill that "Passing this bill is the single biggest thing we can do to grow the economy, to restore opportunity and help these middle-income families who are struggling."
The fact is that on most issues, especially the big ones, votes in both the House and Senate now come down rigidly along party lines. Where there used to be a dozen or more "swing" votes to be had, legislators of either party who could be appealed to and lobbied for support, that is rarely the case today.
There is always an obligatory appeal to the middle class by both parties. Each claims to want to bring relief to those middle income earners. Yet somehow, the two parties can never agree on any issue that will actually help the middle class.
Getting actual tax reform done now is going to come down to one party or the other gaining control of both the House and the Senate. Then they are also likely to need a President of their same party who is willing to sign the new tax proposal into law.
Right now, Republicans have just such control. The GOP holds a slim 52-48 edge in the U.S. Senate, and a tight 239-194 edge in the House of Representatives. And, of course, a Republican now sits in the Oval office for the first time in eight years.
