Congress, and the GOP, has changed since then-President Trump and Republicans crafted the 2017 Tax Cuts and Jobs Act.

And while Speaker Mike Johnson (R-La.) and GOP leadership are gunning to get a follow-up out the door in the first 100 days of the Trump administration, they’ll have to weigh campaign promises against the demands of their traditional allies in business, all while navigating a slim majority that can gunk up the process.

That means that as lobbyists are gearing up for the biggest legislative battle of 2025, the old playbook — and players — may be out of date as they aim to navigate new political realities.

“There’s a lot of constituencies that helped elect Donald Trump that need to be awarded with favorable policies, and corporate America is not in the top five of those constituencies,” said Sam Geduldig, managing partner at CGCN, a Republican firm that’s home to several Trump administration alums.

Major business interests have much on the line as Trump and Republicans craft a follow-up to the 2017 tax bill, with targets ranging from a lower corporate tax rate to global minimums. Trump told a room of CEOs during a Business Roundtable event in June, for example, that he wants to make all “Trump tax cuts” permanent and bring the corporate tax rate down to 20 percent.

The president also made several promises on the campaign trail including eliminating taxes on tips and Social Security benefits and increasing the state and local tax........

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