Let’s make it a spending trigger.
I’m with you on cutting spending. Unfortunately, we tried that once before. It was badly negotiated and required an equal reduction of military versus social spending.
Personally, I just don’t see the difficulty in reducing the corporate rate to 15-20% and the individual rates to a max of 25%. There wouldn’t need to be tinkering with deductions, exemptions, credits, pass through differences. But, in the wisdom of Congress, there needs to be tax reform at the expense of lower rates. I would rather have lower rates than simplicity which may yield greater taxes.
Spending triggers = Graham - Rudhman. History does have lessons to gove.