The sweeping tax overhaul expected to pass Congress on Wednesday rose from the wreckage of the Republican effort to set up a new health-care system. The defeat of the health-care bill hung over the tax-legislation efforts, shaping the strategy used to pass it and mobilizing Republicans eager to show they could govern.

Congressional leaders set weekly deadlines and hit nearly all of them in a two-month rush from introducing a bill to finishing it. They kept President Trump and his aides involved, but at a distance. Interviews with White House officials, presidential advisers, lawmakers and congressional aides show how the achievement came to pass.

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