The focus on the tax plan comes just three days before the President’s 100th day in office, a point-in-time measurement Trump has called “ridiculous” despite sending his administration officials into overdrive to promote the work he has done so far.

Here are five things you need to know about the proposal:

The Biggest Known Change Would Hit Businesses

According to the New York Times, the President plans to significantly reduce tax rates on businesses to 15% and apply it not just to major corporations but to so-called pass-through businesses that currently pay tax through the individual tax system. The corporate rate is currently 35% and pass-through firms, which include hedge funds and real estate firms not unlike the President’s own business, can pay up to 39.6%. Democrats have already raised concerns that the President’s plan will benefit Trump himself. NPR reports the plan would also include cuts across the board that could benefit the middle class.

No “Border Adjustment” Tax

Trump’s plan reportedly does not include proposals to offset the costs of cutting the rate. Congressional Republicans had proposed including a “border adjustment” tax on imported goods in order to offset the costs, but Trump has given mixed signals on his support for one. The Times said the White House could revisit the border adjustment tax at a later date. Politico reports the plan will include provisions on infrastructure and child care in an effort to get Democrats on board with the plan.

Analysts Have Questions

The White House insists the plan will pay for itself by spurring growth, but analysts say that’s unlikely. The Tax Foundation found that federal revenue would fall by $2 trillion if the corporate tax cuts are put in place. In order to make up for those losses, the U.S. economy would need to grow by 5%. The Foundation says the economy would likely fall short of that level of growth under the plan.

Democratic Support Is Not Expected

The Associated Press reports Republicans are not expected to actively seek Democratic support for the legislation because they’re hoping to work under a budget rule that would allow them to clear it as long as it didn’t add to the deficit. “Regretfully we don’t expect to have any Democratic involvement,” Senate Majority Leader Mitch McConnell said, AP reports. “So we’ll have to reach an agreement among ourselves.”

It’s Not the End

The Times reports the president’s plan will not include a great deal of detail and it will not break down how the White House plans to get the proposal through Congress. The White House is said to want the proposal passed by the fall. On Capitol Hill on Tuesday, Reuters reports Secretary Mnuchin was confident Republicans will ultimately agree on the “fundamental principles of tax reform.”