Is BAT Dead?"
Both Kudlow and Moore said the border adjustment tax drafted by Ryan, which would whack retailers and other import-reliant industries, is a poison pill. One administration official told POLITICO that it’s already out of favor in the West Wing, while another said it would be premature to discount it yet. “Bury the border adjustment tax,” Kudlow said. “Just bury it. Build a crypt and a nice grave and bury it.”
The border adjustment provision also has few fans among Senate Republicans. Sen. Lindsey Graham (R-S.C.) recently said Ryan’s proposal couldn’t get 10 votes in the upper chamber."
https://secure.politico.com/story/2017/04/white-house-tax-reform-push-236767