[kale]

The senate has the filibuster provision to give the minority party the ability to slow down or block legislation. To overcome a filibuster, 3/5* of the senate have to vote to end it.

At some point, the senate was afraid of gridlock, so there was a special provision made for things that deal with money (not sure if tax only), where things that have a minimal impact on the budget can overcome a filibuster with a simple majority. The parliamentarian is the one who decides if a bill is "minimal impact", which is set at $1.5T at the moment.

Therefore the parliamentarian has decided that changing the non-profit law would cause this tax bill to be more than $1.5T in net change, meaning it can be filibustered.

Edit: Wikipedia article [1] https://en.wikipedia.org/wiki/Parliamentarian_of_the_United_...

[2] * corrected my math, thanks to dragonwriter

[dragonwriter]

> The senate has the filibuster provision to give the minority party the ability to slow down or block legislation.

In theory, that's not the purpose; the Senate has a tradition of unlimited debate, to assure proposals are fully vetted before being decided, though, yes, they clearly have that effect.

> To overcome a filibuster, 2/3 of the senate have to vote to end it.

No, to invoke cloture, 3/5 of the Senate have to vote to end debate [0], which is why you hear about a 60 vote bloc being filibuster-proof.

[0] https://www.rules.senate.gov/public/index.cfm?p=RuleXXII