Spending, Tax Fights Loom for Congress After a Bustling 2021

Democrats, with bare majorities in Congress on the line in the November midterm elections, are trying to advance President Joe Biden’s social safety net promises this year while Republicans decry what they see as escalating costs. Taxes, climate initiatives, and how best to help U.S. companies compete against China will figure prominently as both parties seek advantage in the session beginning Jan. 3.

The packed 2022 agenda, ripe with questions about how much lawmakers can get done this year, threatens to mask the accomplishments of 2021. They include a major infrastructure bill, a $1.9 trillion Covid relief package, and a ...