By ALAN RAPPEPORTMarch 26, 2017

Trump’s inability to make good on his promise to repeal the Affordable Care Act has made the already daunting challenge of tax reform even more difficult.

Trump might go for this to get an easy win.

Trump during the presidential campaign.

If Republicans intend to act again without the help of Democrats, they will need to use a procedure called budget reconciliation to have the Senate pass tax legislation with a simple majority.

Eliminating the $1 trillion of Affordable Care Act taxes and the federal spending associated with that law would have made this easier.

Trump’s agenda.

“I think there’s a lot of flexibility in terms of some of my contacts and conservatives in terms of not making it totally offset,” he said.

Ryan’s lead and lost, making it more likely that the White House will try to steer the direction of tax legislation.

Graetz, a tax law professor at Columbia University.

Trump and Mr.

Ryan and Representative Kevin Brady of Texas, the chairman of the Ways and Means Committee, have been aggressively pitching a reform blueprint that includes a “border adjustment tax.” It would be a 20 percent tax on imports that, by making imports more expensive, would spur domestic production, they say.

Brady said on Sunday that getting rid of the contentious border tax provision would have “severe consequences” and that he hoped to produce a bill based on the House plan this spring that would be passed later this year.

Brady’s tax-writing…

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