President Donald Trump is growing frustrated with demands to significantly boost the cap on the state and local tax deduction, according to a senior administration official, signaling a deadlock as Republicans aim to quickly pass a giant tax-cut bill.

Among the primary sticking points in the negotiations is just how much to slash from the bill. As things stand, the measure's tax breaks total about $4.9tr (£3.7tn), partly paid for by cuts to the healthcare programme known as Medicaid, as well as to green energy tax breaks approved by former President Joe Biden.