The new sweeping tax cuts bill passed the U.S. Senate, paving the way for Donald Trump's first big legislative victory as President.
The new package would mark the biggest tax overhaul since the 1980s. It was squeaked by receiving 51 votes in favor to 49 opposed, and only after a series of amendments in a marathon session. Democrats complained it only benefited the wealthy and big business.
The plan sees a sharp cut in taxes on corporations that could foster an increase of $1 trillion to the budget deficit.
President Trump wants the measures enacted by the end of the year and he congratulated Republicans for taking the US "one step closer to delivering massive tax cuts for working families".
The Senate will now have to merge its legislation with that passed last month by the House of Representatives, before it can be signed into law by the president.