rollout tax-cut plan promote u.s. president donald trump senior congressional republicans delay wednesday group lawmakers special interest dig key provision insist change contentious issue tax debate likely play come weeks months garner enough support pass congress send trump sign law 401 republicans eye new limit much money americans pump year 401 retirement account pre-tax basis low limit tax-free contributions would produce new revenue help republicans pay tax cut propose high-income earners corporations wealthy families inheritances taxpayers channel 18,000 income tax-free 401 s. republican tax writers initially propose low cap 2,400 pushback number flux firm manage 401 plan wall street firm execute trade 54 million americans 401 account could hurt change mortgage americans deduct mortgage interest incomes itemize deductions plan call change directly call double standard deduction separate tax return line determine eligibility itemize double would mean few americans itemize few deduct mortgage interest critics say double standard deduction would make mortgage-interest deduction benefit higher-income taxpayers national association home builders declare opposition republican plan propose create new non-itemized tax credit mortgage interest salt proposal eliminate popular tax deduction state local tax salt payments threaten derail republican plan democratic republican lawmakers high-tax state new york california new jersey oppose change would hit constituents hard real estate interest fight exemption state local property tax expect make bill cap salt-state republicans say would satisfy adequate property-tax deduction others say push preserve income-tax deductibility pass-throughs republicans want cut tax rate pass-through businesses partnerships sole proprietorships 25 percent high 39.6 percent winners would include many pass-throughs small mom-and-pop businesses would also benefit big enterprises hedge fund real estate partnerships losers would upper middle-class wage-earners unable channel incomes pass-through structure tax experts warn slash pass-through rate could unleash new tax-dodging scheme enable americans run personal incomes pass-through structure partnerships corporations sole proprietorships tax negotiators examine ways limit type professional partnerships would qualify new pass-through rate also weigh proposal limit new rate 30 percent business income business interest another change evaluate republicans end restrict tax deductibility business interest would mean business borrowers could long write interest pay debts businesses form group call build coalition oppose provision members include abbott laboratories abt.n owens-illinois oi.n global spgi.n lobby group private equity firm farmers mortgage bankers real estate investment trust casinos equipment lease group tax writers look ways exempt small businesses allow continue deduct business interest debts deficit long ago republicans stand firmly increase federal budget deficit national debt analysts say tax plan would hugely expand washington expect collect 3.3 trillion tax 2017 spend trillion leave deficit 700 billion previous deficits pile national debt 20 trillion trump tax-cut plan would reduce federal tax revenues 2.4 trillion first 10 years 3.4 trillion 10 years add greatly deficit debt accord tax policy center non-partisan think tank plan would give small economic boost soon overwhelm rise federal debt burden center say help rich tax plan struggle since unveil rough framework september criticism democrats social activists say giveaway wealthy corporations hurt neglect others issue tax policy center study say 2018 income group would see average tax fall taxpayers group would face tax increase high incomes would receive big tax cut factbox trump tax plan stumble local tax deduction 401