Democrats are aiming to reform the way Congress budgets to make it easier to cut tax breaks, an effort that could help the two parties avoid further fiscal crises but also would tip the scales in favor of higher taxes.

As members of the Senate and House budget committees have discussed reforming the budget process in recent weeks with an eye toward legislation before the presidential election, Democrats have focused in particular on the targeted breaks throughout the tax code that, for practical purposes, are the same as spending.