U.S. President Donald Trump is pushing a plan to explicitly use revenue from higher tariffs on imported goods to help pay for extending trillions of dollars in tax cuts, an unprecedented shift likely to face opposition from many of his fellow Republicans in Congress.

The tax cuts that were President Trump’s top first-term legislative achievement went unmentioned in his inaugural address, even though their extension will dominate the congressional agenda this year.

Economic upheaval caused by the pandemic has clouded analysts’ ability to understand the effects of the 2017 tax law. Republicans call it a huge success and want to extend it anyway.

Trump doesn’t have much time to make big, bold changes. U.S. President Donald Trump should prioritize those issues that are most urgent to the U.S. and could be accomplished cleanly during his first 100 days in office.