目前控制立法和行政机关的共和党将边境调节税视为公司税改革的重要要素。 边境调节税将以税收减免的形式有效地补贴美国出口商，惩罚进口商品的美国公司。
The Republican Party, now in control of the legislative and executive branches, views a BAT – which would effectively subsidize US exporters, by giving them tax breaks, while penalizing US companies that import goods – as an important element of corporate-tax reform.