Passing the GOP tax bill is problematic, as the GOP Senate Republicans need every vote to succeed; three GOP "No” votes will kill the bill.

Various senators have differing demands regarding the bill that they want satisfied before they will consent to vote for it.

As The Wall Street Journal reports, Ron Johnson (R-WI) and Steve Daines (R-MT) want more significant tax cuts for so-called pass-through businesses such as partnerships and S corporations that pay taxes on individual rather than corporate tax returns. They frown on large corporations deducting state and local taxes, preferring to use the money so pass-through firms are not as burdened. Johnson wants to increase the deduction for pass-through businesses so that it resembles the 20% corporate-tax rate or the 25% rate GOP leaders promised earlier in 2017. Johnson and Daines are wavering on their support for the tax bill.

Bob Corker (R-TN), Jeff Flake (R-AZ) and James Lankford (R-OK) have expressed their disapproval of the possible $1.4 trillion additional budget deficits the bill could generate. They want to make sure there is a way to adjust taxes if tax cuts don’t pay for themselves. Lankford said, “From Oklahoma and Kansas and those of us in the middle of the country, we have seen some of this in our own state legislatures.”

Susan Collins (R-ME) and John McCain (R-AZ) have expressed their opposition to repealing the Affordable Care Act’s health insurance mandate

If the bill passes in the Senate, legislators will reconcile it with the House version in order to send it to President Trump by Christmas.

According to the Journal, the bill would “lower most households’ individual taxes through 2025 and cut the corporate tax rate to 20% permanently.”