Sinema’s position has been erroneously portrayed here - and elsewhere - as “opposing any tax increases for the wealthy and corporations”.
That, however, is not my understanding of what her position actually is. My understanding - and I could be wrong - is that she is opposed to any increase in marginal tax rates. There’s a big difference between the two, which is why staff is looking at other ways to get more tax revenue from the same sources, but by measures other than increasing marginal tax rates.
Among the options that staff is apparently looking at is addressing those tax code provisions that tip the code in favor of foreign investment and operations. From my perspective, I think it would be a terrific way to both bring in the cash and to start “urging” American companies to bring their operations back home, especially from China. I think going this route would be both enormously popular and financially beneficial for raising the money that the bill requires.
Now, it might be that Sinema would oppose these measures, as well, but they would - on their face - meet her objections to the tax provisions in the bill, as it was originally conceptualized.