Senior aides on the Ways and Means and Senate Finance committees are circulating draft options on research expensing and supply-chain incentives.

Behind closed doors on Capitol Hill, congressional whip operations are gauging lawmaker appetite for attaching a targeted business tax and trade title to the year-end legislative calendar.

Draft discussion memos reviewed by lawmakers focus on domestic research-and-development expensing, small-business capital investment deductions, and bipartisan customs enforcement updates.

Committee aides cautioned that any deal will depend on revenue offsets and floor time during the post-election session.