Past the questionable economics of the measure are the politics: Conservative teams, backed by moneyed pursuits and grass-roots activists, are floating an previous specter of jackbooted federal brokers coming after harmless taxpayers.

The marketing campaign to kill the supply is led by a well-known determine, Mr. Norquist, whose community of conservative activists has labored to chop taxes and strangle the I.R.S. for many years. Mr. Norquist mentioned on Tuesday that his weekly assembly of conservatives in Washington — an influence heart in the course of the George W. Bush and Barack Obama presidencies — has grown because it went digital in the course of the pandemic.

The assembly has about 160 contributors, together with congressional workers members, and that’s augmented by 40 state-level activist conferences — all presently centered on the I.R.S. The pitch to Republican lawmakers is that any enhance in enforcement won’t have an effect on Fortune 100 corporations, which have already got in-house tax auditors guaranteeing their compliance, however small companies of their states — like eating places, bars, barbers, nail salons and meals vehicles — that take money for cost.

“We’re letting elected officers know that is how folks will perceive this problem going ahead,” Mr. Norquist mentioned.

Such threats have resonated.

“It bothers plenty of Republicans, and I’d prefer to have plenty of Republicans vote for this,” Senator Jerry Moran, Republican of Kansas, mentioned of the I.R.S. provision, “so I hope it may be one thing modified, narrowed — or totally different.”

Narrowing or jettisoning it could tempt some Republicans into accepting the argument that infrastructure funding pays for itself, not less than partly, by bettering financial effectivity and competitiveness. Some lawmakers, significantly Democrats, have argued that spending on roads, bridges, tunnels and transit is funding in financial effectivity and doesn’t should be absolutely offset as a result of it should partly pay for itself, very similar to how Republicans argue that tax cuts pay for themselves.