Churches would be allowed to engage in political activity and several Affordable Care Act taxes would be delayed under a revised lame-duck tax package released by House Ways and Means Chairman Kevin Brady (R-Texas) Dec. 10.

The package (amendment to H.R. 88) is Brady’s second attempt at a lame-duck tax bill. He released an initial version Nov. 26.

The revised legislation, which Brady told reporters would cost $80 billion over 10 years, retains measures from the original bill to retool the Internal Revenue Service and provisions on retirement. It also preserves fixes to errors...