Daniel J. Mitchell (McKenna Senior Research Fellow, Thomas A. Roe Institute for Economic Policy Studies, Heritage Foundation.) has published Grading Congressional Tax Bills: “B” for the House, “D” for the Senate on the Heritage Foundation web site:

[Using an] economic growth yardstick, the House legislation is much better than the Senate legislation. In schoolhouse parlance, the House bill deserves a “B” and the Senate bill deserves a “D.”