There is a perfectly legal way for Vice President Mike Pence to help Republicans sidestep Democrats in the Senate and pass a major tax reform bill.
As president of the Senate, Pence has the power to sidestep a procedural practice that stands to threaten tax reform, just as it threatened every Republican Obamacare repeal and replace attempt in 2017.
Republican leaders are trying to shepherd tax reform through the Senate using the chamber’s budget reconciliation rules, as they tried and failed to do with health care. Reconciliation allows Republicans to pass a tax reform bill with a simple majority vote, rather than the 60 typically needed to avoid a filibuster from Democrats.
Under regular order, there is virtually unlimited debate time and senators can offer up seemingly endless amendments, adding even more time to the legislative process. Reconciliation limits debate to 20 hours, and any amendments have to be relevant to the bill in question. Senators would not be able to throw in extraneous amendments unrelated to tax reform.
Source: Daily Caller