From taxanalysts:

However, James Wallner of the R Street Institute suggested that in the hypothetical showdown over the sequester, Democrats may not have all that much leverage. The automatic sequester applies to spending, and on its own doesn’t undo the tax cuts. “Conservatives may like that,” Wallner said. Republicans could also gain leverage by attaching a provision wiping the pay-go scorecard clean to a must-pass government funding bill, he added.

“My suspicion is that they will have more than enough votes between the supply-siders who don’t care about the deficit impact and the Democrats and other Republicans who support the programs that would be targeted,” Wallner concluded.

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