After Doug Jones pulled off his upset in Alabama’s Senate race on Tuesday, the deadline for reconciling the Senate and House versions of the Republican tax bill acquired a sudden urgency. Republicans want to pass the bill, like, now, or as soon as Monday, in hopes of locking in one more Republican vote before Jones takes his seat. Details of the bill are beginning to emerge as leaders work to speed the legislation through conference.

Hasty tax deliberations are unlikely to soothe critics who say …