The Senate's Unwavering Referee: Elizabeth MacDonough Challenges Trump's Tax Bill

The Senate Parliamentarian, Elizabeth MacDonough, has raised concerns over several provisions in President Trump’s ambitious tax and spending bill. Her rulings, aligned with Senate rules, could delay the bill's passage against a looming 4th of July deadline.

Senate Parliamentarian Elizabeth MacDonough, though not a household name, has found herself at the heart of a political uproar after flagging multiple provisions in US President Donald Trump's enormous tax plan, dubbed the "big beautiful bill." This extensive 1,000-page document, which aims to significantly cut spending and extend various tax reductions, has faced scrutiny from MacDonough, who contends that several sections contravene Senate regulations, potentially jeopardizing billions in proposed cuts.

Recent details came to light as the House of Representatives narrowly approved a comprehensive spending bill incorporating specific budgetary adjustments, including reduced funding for the low-income health insurance Medicaid and potential reforms for the food assistance program SNAP. Following this, the bill landed in the Senate, where both parties are expected to negotiate various amendments.

MacDonough's objections have intensified as lawmakers race against the clock, hoping to finalize the bill by a self-imposed deadline of July 4th. With Republicans holding majorities in the House and Senate, many assumed a smooth path for passage, but internal disagreements over social programs and budget specifics among Republican factions have created hurdles.

Having served in her role since 2012, MacDonough made history as the first woman to achieve this position. Her extensive experience includes a notable tenure as a Senate staffer and involvement with the Justice Department. Her bipartisan appointment has not shielded her from pressure; previously in 2021, some Democrats sought to override her decision when she indicated that a minimum wage increase could not be included in a reconciliation bill.

Key to MacDonough's findings is her assertion that certain proposed provisions breach the Byrd Rule—a guideline established in 1985 that prohibits the inclusion of 'extraneous' measures in reconciliation bills aimed solely at budgetary allocations. Republicans hope to pass this contentious bill without facing a Democratic filibuster, but MacDonough's readings suggest that numerous components attempt to alter existing policies.

The backlash from Republican senators has been swift, with some, including Alabama Senator Tommy Tuberville, calling for her dismissal, arguing that her rulings undermine the results of the election and the mandate from millions of American voters. There have also been calls for legislation to limit the parliamentarian's terms.

While some Republicans advocate for radical measures to bypass MacDonough's decisions, others, such as Senate Republican Leader John Thune, advocate for more strategic reworking of the proposed legislation rather than pursuing her ousting. He emphasized that her rulings merely represent “speed bumps” for the party.

Once the Senate passes the bill, it must return to the House for further scrutiny, where some House Republicans have expressed dissatisfaction with the Senate's modifications. After gaining approval from both chambers, it would advance to Trump's desk.

Amid the ongoing political maneuvering, White House Press Secretary Karoline Leavitt reaffirmed President Trump’s resolve to see the bill signed by Independence Day, indicating that the parliamentarian's challenges are merely procedural complications within the Senate's operational framework.