The Senate Parliamentarian ruled that the Senate (which also means the House of Representatives) must vote again on the tax bill due to a failure to follow proper naming convention, specifically the Byrd Rule. There were also two other offending provisions in the bill: one relating to college 529 accounts and the other relating to a list of criteria that will be used to determine if universities will be responsible for the new college excise tax.
The Senate parliamentarian on Tuesday ruled that the GOP tax bill's short name, "The Tax Cuts and Jobs Act," violates budget rules, according to the office of Senate Budget Committee ranking member Bernie Sanders (I-Vt.). The title was found to violate the "Byrd rule" that applies to bills moving under the "budget reconciliation" process that allows legislation to avoid a Democratic filibuster in the Senate. Under the rule, reconciliation bills can't include provisions that don't have an impact on the budget.
The House must revote on the bill. The U.S. Senate will vote on the bill with the offending sections stricken from it.