MacDonough ultimately ruled that the language within last month’s tax reform bill, which would have weakened the Johnson Amendment, did not comply with the rules of reconciliation, which is the process by which a bill can be approved by a simple majority without the threat of a filibuster. As the language weakening the Johnson Amendment did not have a budgetary impact, which is required for any bill to be considered under the reconciliation process, MacDonough advised that the language be removed from the greater bill, which it eventually was.