Jorge Castro, former Counselor to the IRS Commissioner and congressional tax counsel, discussed the different strategy plans between House and Senate Republicans on how to extend the Tax Cuts and Jobs Act (TCJA) through the budget reconciliation process. House Republicans, led by Rep. Jason Smith (R-MO), support a single-bill approach, while Senate Republicans, including Majority Leader John Thune (R-SD), have voiced support for a two-bill strategy that prioritizes border security. Castro emphasized that crafting a budget resolution, especially one involving multiple policy proposals, is a complex process that is difficult to rush. He explained that the significant involvement of several nonpartisan entities, such as the Congressional Budget Office (CBO) and Joint Committee on Taxation (JCT), adds to the time required to finalize a budget resolution. "[CBO and JCT] are the arbiters, and [] that's a process," Castro said. He underscored the intricacies of the legislative process involved in passing a budget resolution in the House and Senate, especially with narrow vote margins.