<p class="p1"><span class="s1">Ways and Means Chairman <a shape="rect" class="memberLink" href="https://media.cq.com/members/465?rel=memberLink" title="Click to view member info in a new window" target="_blank" rel="noopener noreferrer">Kevin Brady</a> on Tuesday left open the possibility that repeal of the 2010 health care law’s individual mandate could eventually make it into the GOP’s tax overhaul. </span></p><p class="p1"><span class="s1">The Texas Republican <a shape="rect" href="https://www.rollcall.com/news/policy/ways-means-begins-marathon-markup-tax-bill">released a substitute amendment Monday that the Ways and Means Committee adopted on a party-line vote</a> that did not include the mandate repeal or any health care changes. </span></p><p class="p1"><span class="s1">But Brady told talk radio host Hugh Hewitt on Tuesday that he’s asked for an updated cost estimate on repealing the individual mandate, indicating he won’t make a final decision until he sees that. </span></p><p class="p1"><span class="s1">While getting rid of the mandate eliminates a revenue source, past cost estimates have shown it would raise revenue overall because fewer people buying insurance means they would have more income to be taxed and the government would provide less premium tax subsidies to help individuals pay for insurance.</span></p><p class="p1">[<a shape="rect" href="https://www.rollcall.com/video/watch_rep_larson_s_fiery_condemnation_of_tax_bill_process"><em><strong>Watch Rep. Larson’s Fiery Condemnation of Tax Bill Process</strong></em></a>]</p><p class="p1"><span class="s1">President Donald Trump and conservative House Republicans are pushing for it to be included. Members of the House Freedom Caucus on Monday discussed the idea of using revenue from the mandate repeal to make some of the individual tax benefits retroactive to the start of 2017.</span></p><p class="p1"><span class="s1">“I have been asked to consider it, and that’s exactly what we’re doing,” Brady said of repealing the mandate. </span></p><p class="p1"><span class="s1">Brady spent most of the program Tuesday defending provisions that are in the bill, like limiting the mortgage interest deduction for new homes to interest paid on the first $500,000 of principal, repealing the state and local income tax deduction and its intersection with rules on small businesses' pass-through income, and repealing the adoption tax credit. </span></p><p class="p1"><span class="s1">In his defense, the chairman offered no signal that he was willing to change any of those provisions. </span></p><p class="p1"><span class="s1">Brady, a father of two adopted children, said he doesn’t think the current credit is effective, saying, “It doesn't help a lot of families.” </span></p><p class="p1"><span class="s1">Tax writers are discussing whether they can create a more effective incentive that would help people who adopt through a church or other local organizations rather than just the expensive international agencies, he said. </span></p><p class="p1"><span class="s1">The Ways and Means chairman suggested changes to the bill are possible as the committee continues its markup through Thursday. </span></p><p class="p1"><span class="s1">“We’ll work to continue to improve it at every step, including as we send it to the House floor,” Brady said. </span></p>