Rebecca Shabad of the Hill wrote an article speculating about the first priorities for a Republican-controlled Congress.

Grover Norquist, president of Americans for Tax Reform, said the Republican Congress should first quickly appoint a new director of the Congressional Budget Office (CBO) and get in place new leadership at the Joint Tax Committee, which is made up of the Senate Finance Committee chairman and the chairman of the House Ways and Means panel. CBO and that panel would be responsible for estimating the costs of tax reform legislation.

Passing tax reform through reconciliation, Norquist noted, would only allow the measure to last 10 years, short of the permanent fix Republicans say is necessary.