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because they are not allowed to use them in the calculations.

Nonetheless, the claim of cutting 1.5T is a bit disingenuous given that it is over 10 yrs which is woefully inadequate by itself. It is still a relative decrease in comparison to Dem budget plans.
With the tariff intake, this could actually work. But again it would requiring defeating the US's greatest enemy - the Democrat Party liberals.

It is not clear if the Trump Adm is going to be able to negotiate tariffs as they would like given the Left's weaponization of the judiciary at local levels to block national policy. So that is a risk.
But Dems simply want the Trump tax cuts to sunset which will lead to an economic mess with many corporations again fleeing the US because the previous Democrat corp tax rates will be the default.
The Dems want the country to pay dearly for voting them out of office. And obviously, they want Trump to fail more than anything else, even the best interests of our country. TDS is real..