“Broaden the base and lower the rates.” The mantra of the 1986 Tax Reform Act was a unifying principle that yielded a broadly bi-partisan legislative process in a time of a divided Congress and a polarizing president. Today, the Congress is again divided, perhaps more so than in 1986. The legislative process has changed too. Committee Chairs have ceded more power to Congressional leadership and markups of tax legislation are less frequent. If tax reform is to take root, what sort of a legislative process will emerge? Who will make the key decisions? Who will represent the Executive branch within the Congress? How will the Ways and Means and Finance Committees work across the aisle and across the Capitol? What role will the revenue estimating staff play? Perhaps most importantly, how will the substantive areas of tax reform be addressed in the process? This panel will examine the current legislative process for tax reform, touching on areas affecting corporate and individual taxpayers and exempt organizations.