Tax reform is the centerpiece of Washington policymaking at the moment.

In the wake of health reform's repeated collapse, most recently with the ill-fated Graham-Cassidy bill, the Republican majority has turned its attention to rewriting the U.S. tax code. This was a major platform on which the party ran in 2016 and, among others, both the Trump administration and Speaker Paul Ryan's office have put out numerous studies on the project.

Recently Republicans published their first version of what a reform bill might actually look like. While the proposal lacks many key details, its changes include collapsing America's seven current brackets down to three and substantial cuts to corporate and other high-end tax rates.

Republicans have not yet published a proposed bill for passage and the process is ongoing. So without more information it's impossible to vet their proposals fully. Nevertheless, there are a few critical issues that anyone following along should understand. Brushing up on these subjects won't necessarily make the entire debate make sense, especially since so much of the tax code is used for and driven by political rather than economic considerations, but it will help.

Will any Democrats vote for tax reform?