washington top u.s. senate republican tax policy raise question wednesday border adjustment tax back republicans house representatives suggest could difficulty pass senate part u.s. tax reform border adjustment mainstay house republican tax reform blueprint would bring sweep change u.s. corporate tax system face opposition retailers oil refiners automakers say could raise price american consumers speech u.s. chamber commerce senate finance committee chairman orrin hatch reject border adjustment tax propose house speaker paul ryan say question whether would unduly burden u.s. consumers businesses pass muster international trade rule definitive answer question particular point without think give definitive position hatch say utah republican say whether think border adjustment could clear senate say handful senators serious reservations note republicans ill afford lose vote 52-seat senate majority even use procedure know reconciliation avoid democratic filibuster major concern tax reform produce bill get senate hatch say basically need universal republican support pass anything reconciliation difficult accomplish circumstances let alone something complicate tax reform bill way boost u.s. manufacture pay corporate tax cut border adjustment would essentially tax import export expect part house tax reform legislation could emerge march april optimistic find common path house ways mean committee chairman kevin brady hatch congressional counterpart say statement senator speech unclear whether border adjustment proposal president donald trump support president call proposal complicate white house say option pay wall along u.s. border mexico hatch say senate would simply take pass house tax reform bill committee would produce proposal near future senate tax chief question border adjustment tax