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.
The plan sees a sharp cut in corporation tax, but a Senate committee finding has warned it would add $1tn to the budget deficit.
President Trump wants the measures enacted by the end of the year and he 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.
The move will be seen as a major victory for Mr Trump, who since taking office has struggled to get major legislative movement in Congress – including fulfilling his vow to repeal and replace Obamacare.
His presidency has also been dogged by an independent investigation into Russian attempts to influence the 2016 US election and possible collusion with his campaign team. On Friday, ex-national security adviser Michael Flynn became the Trump administration’s most senior member to be charged in the investigation.