Republicans Plot Speedy Tax Bill Passage as Election Nears

Top Republicans are laying the groundwork to craft a tax package that can be enacted quickly if they win control of Congress and the White House in November’s elections.

With around half of the House GOP conference new to the chamber since passage of the 2017 tax law, Republicans are educating lawmakers about the budget reconciliation process—which both Democrats and Republicans have used to pass high-profile legislation largely along party lines.

Reconciliation allows the passage of tax and spending changes with simple majorities in both chambers, averting the need for 60 votes in the Senate. It’s not an easy ...