This is going to be a tricky lame duck for tax and trade dealmaking. Lawmakers are figuring out whether they can move at least one cost-neutral, widely-backed tax priority without setting off a chain of bigger demands.
But a push to crack down on de minimis rules that allow low-value packages to enter the country with fewer duties and fees and less scrutiny has had some life. As we’ve reported, we’re still skeptical this is doable, however.