Tax Member Jorge Castro, former Democratic Congressional tax aide and Counselor to the IRS Commissioner during the Obama administration, discussed what is needed for Democrats to pass President Biden's Build Back Better infrastructure package and lessons learned from the Affordable Care Act (ACA). Castro warned that it doesn't take much to derail momentum. Like the ACA, President Biden's Build Back Better plan is an ambitious, signature proposal being rolled out at the start of a new administration; was proposed on the heels of an economic crisis; and is transpiring while Democrats have full control of Congress plus the presidency. Further, spending is the core component in both legislative efforts rather than the tax provisions, Castro observed. What remains to be seen is if the outcomes will be similar, Castro continued. If the ACA is any guide, "that tells me that whatever the opening proposals are, that's going to be significantly reduced once you start whipping the votes and really having a temperature check with all pockets of the Democratic caucus to find the lowest common denominator," Castro said. Depending on how Congressional Democrats respond to the proposed revenue-raising provisions, the size and scope of the spending side of the package could shrink, Castro said.