WASHINGTON—House Republicans released the first blueprint for their “one big, beautiful bill” that would cut taxes, reduce spending and provide money for border enforcement.Lawmakers created the outline after weeks of tense internal meetings among their competing factions,

The blueprint conflicts with a Senate budget resolution, which doesn't address taxes or the debt ceiling. It also includes less funding than the Senate's for immigration enforcement.

House Republican leaders took the first step Wednesday toward enacting trillions of dollars in tax cuts and raising the nation’s $36 trillion debt limit, offering a plan that risks rankling quarreling factions in the party.