Republicans across Capitol Hill are divided over the priorities for Donald Trump’s first 100 days in office, even as the party holds control of both Congress and the White House. The debate is centered on which issues should be addressed first, with differing views between Senate and House Republicans threatening to delay or derail key parts of the president-elect’s ambitious agenda.

Senator John Thune, the incoming Senate majority leader, is preparing to push forward with two of Trump’s top priorities—border security and energy production—while postponing a tax bill until later in 2025. However, this strategy has sparked frustration among senior House Republicans, who fear that delaying the tax issue could result in its ultimate failure.

There is also a push from some conservative members to combine all of Trump’s proposed reforms into one massive bill. However, many GOP critics warn that such a plan could collapse under its own complexity, particularly given the slim margins in the House, where even a single Republican defection could derail the entire package.

With one of the narrowest majorities in congressional history, Republicans face significant challenges in pushing through their agenda. Adding to the pressure, major deadlines loom, including the threat of a government shutdown as early as March and the possibility of a debt default later in the year. As inauguration day draws near, Republicans are growing anxious about how they will deliver on Trump’s promises under tough political conditions.

“This is a once-in-a-generation opportunity to accomplish a lot,” said Senator John Cornyn of Texas, a senior Republican who served as whip during Trump’s first term. “But I’m not sure everyone is on the same page.”

While many Senate Republicans believe passing a narrower border and energy bill would provide an early win for Trump, others, particularly in the House, worry that delaying the tax issue would squander momentum. Representative Jason Smith, chair of the Ways and Means Committee, stressed the importance of focusing on taxes early, warning that failure to act could lead to tax increases for everyday Americans.

Despite the GOP’s unified control of government, passing a tax bill could be a challenge. The Senate requires a 60-vote majority to overcome filibusters, but Republicans can use a budget process known as reconciliation to pass legislation with a simple majority. However, this process involves multiple votes and strict budgetary rules, making it difficult to achieve.

Some Republicans, like Senators Mike Rounds and Thom Tillis, support delaying the tax issue, arguing that a border-focused bill would be a more immediate and politically advantageous approach. Others, like Representative Andrew Clyde, insist that border security and tax policy should be included in the same package, despite the complications this could introduce.

As the debate continues, Speaker Mike Johnson, with the smallest House majority in history, will play a critical role in building consensus among the various factions of the GOP. However, Republicans will need to navigate these internal divisions if they are to avoid repeating the failures of Trump’s first term, when the repeal of the Affordable Care Act fell apart.

With challenges ahead, both sides of the GOP agree on the need to act swiftly—but it remains unclear which priorities will take precedence.