The Democrats’ Middle Class Tax Cut Act, introduced by Senate Majority Leader Harry ReidHarry Mason ReidGOP poised to advance rules change to speed up Trump nominees Dems walk tightrope on Pompeo nomination The Memo: Teens rankle the right with gun activism MORE (D-Nev.), would extend the Bush-era tax rates for one year for those making less than $250,000. McConnell said the Democrats' proposal is political.

“The Democrat’s guiding principle, to the extent they have one, is different,” McConnell said on the floor Tuesday. “To them, the goal isn’t so much relief for struggling Americans or reviving the economy, it’s sending a message. And their message is that some people deserve relief and some people don’t, and they’ll decide who those people are, regardless of the effect it has on the broader economy or jobs.”

McConnell’s plan, S. 3417, would also set out guidelines for longer-term tax reform.

Unless an agreement is reached sooner, the Senate will hold a vote on whether to proceed to Reid's bill, S. 3412, on Wednesday.

It is unclear if Democrats will allow a vote on the Republican tax plan as part of the amendment process. But McConnell said he hope to have a vote on three plans.

“We think we should have a vote on all three proposals tomorrow: the president’s, the Democrats’, and ours,” McConnell said. “Show the American people what’s really behind these proposals, and what we stand for. If Democrats believe the president’s rhetoric, they’ll vote for his proposal. And he’ll work to get their support.

“My guess is that Democrat leaders won’t allow a vote on the president’s plan. And that should tell you everything you need to know about the Democrat approach to the problems we face: they’re either out of ideas, not serious about solving the problems we face, or both. To them, this is more about messaging or passing the buck than it is about helping anybody or preventing an economic calamity at the end of the year."