"I believe that the federal government should not force anyone to buy something they do not wish to buy in order to avoid being taxed," Murkowski wrote in an op-ed for The Fairbanks Daily News-Miner. "That is the fundamental reason why I opposed the Affordable Care Act from its inception and also why I co-sponsored a bill to repeal the individual mandate tax penalty starting as early as 2013. And that is why I support the repeal of that tax."
She is one of several Republican holdouts on the tax plan. If all Senate Democrats and independents oppose the measure, Republicans can afford to lose no more than two GOP votes.
"I want to see changes in that bill, and I think there will be changes," Collins, who opposes the individual mandate repeal, said on ABC News' "This Week."
The House passed a $1.5 trillion tax plan that would decrease the number of tax brackets and cut the corporate tax rate to 20 percent, from 35 percent. The Senate Finance Committee advanced a bill similar to the House plan out of committee last week, but the Senate measure includes a repeal of the individual mandate.
"We're going to give the American people a huge tax cut for Christmas. Hopefully that will be a great, big, beautiful Christmas present," he said Monday.