House and Senate leaders are broadly aligned on the tax bill and have been meeting regularly to avoid points of conflict. But Senate Republicans made clear the compromise, a product of frenzied last-minute negotiations, must be negotiated again after it passed the House by a single vote on Thursday.

There are as many factions among Republicans in the upper chamber as in the House. Both chambers have to agree on the final product. It won’t be easy.

The measure would boost funding for border security and the Defense Department, eliminate taxes on tips and overtime, provide a new tax deduction to seniors and renew the 2017 tax cuts passed during the first Trump administration.