The bill was passed by senators after a marathon debate on Capitol Hill
US senators have passed a sweeping tax cuts bill, paving the way for Donald Trump's first big legislative victory.
The package would mark the biggest tax overhaul since the 1980s. It was passed by 51 votes to 49, after a series of amendments in a marathon session.
Democrats complained it only benefited the wealthy and big business, BBC reports.
The plan sees a sharp cut in corporation tax, but a Senate committee finding has warned it would add $1tn (£742bn) to the budget deficit.
President Trump wants the measures enacted by the end of the year and congratulated Republicans for taking the US "one step closer to delivering massive tax cuts for working families".
The Senate will now have to merge its legislation with that passed last month by the House of Representatives, before it can be signed into law by the president.
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