A 10 year tax cut is meaningless. No current Congress can commit a Congress 10 years into the future. Just look at all of the tax changes made to the Tax Recovery Act of 1986 which was ballyhooed as a historical accomplishment. There is no rational economic reasoning to assume that a tax cut in the out years would stimulate the economy in the short term. A tax cut should start on the date the tax legislation is passed and signed by the president.
Nobody can reasonably project our surpluses in the out years.
If Congress is not willing to reduce spending particularly the traditional pork barrel spending, there may not be any tax cut.