Republicans in the US Senate have unveiled their version of a sprawling tax and spending bill, after it narrowly cleared the House by a single-vote roughly two weeks ago.

Their first draft of the so-called "big, beautiful bill" has mostly kept House Republicans' provisions intact but with some notable differences, including increased cuts to Medicaid.

Although the bill has been heavily endorsed by President Donald Trump, Republicans have been torn over how to fund many of the proposed tax cuts which the Congressional Budget Office estimates will increase the federal debt by nearly $3tn (£2.34tn) over the next decade.

Senate Republicans are now racing to finalise an agreed version of the bill before it can reach the floor for a vote ahead of a self-imposed 4 July deadline to deliver it to Trump's desk.

Here is a look at some of the key items in the bill.