Republicans traditionally draw a clear distinction between tax cuts (good, because they provide incentives for investment, and taxation is theft, anyway) and spending (wealth redistribution is bad and strengthens the hammock of dependency). As a result, their efforts to cut the deficit always focus on spending. Does that make sense?
No, because the deficit doesn’t know if it is growing due to spending increases or revenue shortfalls. Furthermore, many of the programs enacted during the first two Biden years were actually framed as tax cuts. The stimulus, for example, was a tax cut. So are most of the green energy provisions of the IRA.
The fact is that the GOP doesn’t really care about this bogus distinction; what it wants is tax cuts on capital, not targeted tax cuts designed for purposes dear to the left. It will fight to increase taxes on people and programs it dislikes.