Senate leaders have shared a “conceptual mark” of their tax plan that is markedly different from the tax bill moving through the House.

The Senate plan is being presented as a narrative, rather than actual bill text, to allow for more “fulsome and engaged discussion,” according to a statement from the Senate Finance Committee.

Senate Republicans propose delaying a cut in the corporate tax rate from 35 percent to 20 percent until 2019. The one-year delay would lower the cost of the tax bill by more than $100 billion. Senate tax writers are also proposing to keep the number of individual income tax brackets at seven, a departure from the House bill that condenses the number of brackets to four. The Senate plan also would fully repeal the state and local tax deduction, a move that is likely to be opposed by many House Republicans from high-tax states who don’t want to see the tax break eliminated.

The Senate “conceptual mark” doesn’t indicate any tax changes for the association community, but details and actual bill language are not out yet.