‘MAGA Accounts’ and No Tax on Tips: Republicans Plan to Inject Trump Into Tax Code

House Republicans on Monday outlined their plans for an expansive tax bill that would temporarily enact President Trump’s campaign pledges not to tax tips or overtime pay, roll back subsidies for clean energy and create a new type of tax-advantaged investment account for children.

The bill, which the Ways and Means Committee will formally take up on Tuesday, amounts to the first full attempt at detailing Republicans’ plans for cutting taxes this year. But it quickly faced criticism from some House Republicans, nearly all of whom will need to support the legislation in order for it to pass over what is expected to be unified Democratic opposition.

For example, the draft calls for increasing the limit on the state and local tax deduction to $30,000 from $10,000. A group of four Republicans from New York have agitated for a much higher cap, and called the proposed $30,000 limit “insulting” last week. Representative Nick LaLota, Republican of New York, wrote on social media on Monday that he was “still a hell no.”

That opposition signaled the challenges that are likely to surface as Republican leaders scrounge for votes and try to satisfy various intraparty concerns. The tax measures, mostly cuts but also some increases, are just one component of broader legislation that Republicans hope to enact in the coming weeks. Other pieces of the bill focus on making cuts to Medicaid, the health care program for the poor, and food stamps, all while increasing spending on the military and immigration enforcement.

The heart of the effort, though, is extending several provisions from Mr. Trump’s 2017 tax law, including lower marginal income tax rates and a larger standard deduction. Those measures are set to expire at the end of the year, motivating Republicans to pass a bill and avoid a tax increase for most Americans.

But Mr. Trump and Republicans on Capitol Hill have sought to go far beyond simply preserving their last tax cut. The legislation includes several new tax breaks that would last through most of Mr. Trump’s term and fulfill the president’s campaign promises not to tax tips, overtime and Social Security.