A key hurdle to Donald Trump’s tax reforms has been eliminated, as last night’s US Senate vote in favour of a 2018 budget resolution means the president will only need a simple majority of 51 senators, rather than 60, to pass his tax cuts.

As a result he will not necessarily need to seek the support of Democratic legislators, assuming he can convince sufficient Republicans to back him.

A major programme of tax cuts was key to the president’s election campaign, with pledges to slash income and business taxes, as well as cutting some of the deductions and loopholes which complicate the system.