Will Congress actually take steps to reduce federal spending or try to fob off the tough decisions?

Julian Zelizer : Congress is debating whether to extend the 2017 Tax Cuts and Jobs Act .

He says extending the tax provisions would significantly increase federal debt over the long term.

Zelizer says the Senate rules on budget reconciliation don’t delineate between taxes and spending.

Democrats would use this accounting gimmick to expand the welfare state, he says.

If she does not view it as consistent with the Byrd rule’ governing budget reconciliation, then Senate Republicans could only pass the bill on a party-line vote by overturning her guidance.

Abolishing the legislative filibuster would have long-run consequences that conservatives would come to regret.

Better for Congress to put on its big-boy pants and finally get serious about lowering spending.