Congress will do two budget resolutions next year. The first will be aimed at the ACA early in the Congress and the second effort at reconciliation will be aimed at tax reform, which should be in the Spring.
The first budget that House and Senate Republicans will unveil early next year will include reconciliation instructions to fast track repeal of the 2010 health law, but is otherwise expected to be relatively bare-bones. the budget resolution is likely to abide by the $1.070 trillion discretionary spending cap that Republican conservatives opposed earlier this year. However, Republican leadership is touting the figure as a placeholder and not to be taken seriously — the real policy choices will be made in the FY2018 budget resolution to be drafted in the spring.
Both House and Senate GOP leaders have signaled that reconciliation, which can not be filibustered in the Senate, is the best path for tax reform. Speaker Paul Ryan is proceeding as if reconciliation would be necessary. This choice means that any tax reform plan would have to be deficit-neutral and would come with an expiration date.
Democrats have said they would be willing to talk about a narrower tax-and-infrastructure deal. But it also seems like it would be difficult for the more comprehensive tax reform approach that McConnell and Ryan talked up to get 60 votes in the Senate.