Squaring a circle is an impossible-to-solve geometry problem that aims to construct a square with the same area as a given circle, by using only a finite number of steps, with compass and straightedge. Mathematicians can produce solutions that closely approximate the construction of such a square. But the properties of Pi prevent an actual solution.
The GOP Senators and Representatives in conference on the House and Senate tax bills will probably never find a way to get close to reconciling their two very different approaches to robbing the poor to pay the rich, robbing individuals to pay corporations. One problem is that the House Bill isn’t a circle and the Senate bill isn’t a square. The political outlines of these bills are infinitely more complex and troublesome to reconcile.
But analogy only goes so far.
The heart of the GOP problem lies in their complete contempt for the usual and traditional deliberative methodology for passing legislation, in what used to be our representative democracy. For those too young to remember, once upon a time in America, legislation in the U.S. House of Representatives and U.S. Senate commonly underwent what, today, we might call extreme vetting, before reaching the full bodies’ membership for final approval. This long forgotten video, recently recovered from the ruins and rubble left from the collapse of GOP Integrity, explains:
In 2010, the Affordable Care Act, just to cite one example from the oh-so-quaint past, underwent an elaborate and protracted committee review and airing of opposing views on the record, including numerous and thorough committee proceedings. The final law, though, passed only by Democrats, was extremely moderate, adopting ideas that originally arose as a GOP friendly approach to improving access to private health insurance. ACA’s passage somewhat resembled the Schoolhouse Rock! version of the legislative process.
When Republicans, back then, lyingly accused Democrats of a midnight ram-through of the ACA, they must have been dreaming of what they would do if they ever acquired the legislative power to do so. In 2017, House Republicans and the donors and lobbyists who pull their strings, rammed through their version of tax legislation with almost no input from stakeholders, Democrats, or anybody in the U.S. Senate. Whereupon, Senate Republicans and the donors and lobbyists who pull their strings, rammed through their version of tax legislation with almost no input from stakeholders, Democrats, or anybody in the U.S. House. Every Republican agreed on what they wished to do — Rob the less affluent to enrich the super-affluent; rob individuals to enrich corporations; stick it to working families, the poor, people of color and Democrats. But, not enough of them could agree on how to do it, sort of like the failed Republican attempt at ACA repeal and replace.
Now the tax conferees must reconcile these two tax bills into one piece of legislation capable of passing both House and Senate. It will likely prove as impossible as squaring the circle. I’m no expert, but I took every tax course offered by my law school, once practiced as a solo tax return preparer, litigated a number of high value cases against the IRS at one point in my law career from which I am now retired, have always done my own taxes and have never been audited. I have some pretty strong and somewhat informed opinions on this.
My tax professor (whom those in my study group called “The Prophet”) taught that one crux to addressing tax questions is to determine whose ox is getting gored, a gross oversimplification, to be sure, but nevertheless instructive. He was dedicated to simplifying taxation to a few simple ideas and dispelling what he referred to as the “mystique of taxation”. I also apply to my thinking my late mother’s often repeated bromide that “chickens always come home to roost”.
Because both House and Senate versions of these tax bills screw the very many to excessively enrich the very few, the conference process now becomes a zero sum game for the very few. They have already milked the cow, and will now fight, in conference, over who gets the most milk. So, now the fight is among Republican donors and the lobbyists who pull the strings of Congressional Republicans. There will be blood, with oxen dropping like flies. What there probably won’t be is a conference report that passes both houses.
Perhaps America should prepare for something possibly resembling a Stalinist show trial. If our institutions can be bent so far by Republicans in Congress, then all is lost. But there are so many moneyed interests involved in these earmark laden, unprecedented giveaways to the wealthy and to corporations, that I rate the conference’s likelihood of producing a viable compromise, that can pass, as significantly under 50%. I’ve won a lot of poker bets on worse odds than that.
In the 1980’s when I litigated and won an eight figure property tax case against General Motors, I learned first hand that America’s financial Titans will stop at nothing to lock down a tax advantage, no matter whose ox may get gored, even school kids. I’m predicting the fight in the tax bill conference will be ruthless and bloody, and, because, if all of those in that fight lose, the rest of us will win.
So, cross your fingers and call your nearest GOP Senator or Rep. This thing is closer than you think.