Trump did not pass a tax overhaul, that's just how we speak about it. Congress passed one and Trump signed it. The makeup of Congress at the time was such that they had a majority in both chambers, and did not require a filibuster proof majority in the Senate for the type of bill they passed.

Biden was handed a roughly 50-50 Congress and Senate Democrats (especially the rotating villains like Manchin and Sinema) care much more about decorum and procedural rules than Republicans.

In addition, Congress had just dealt with an insurrection attempt, the country was basically on fire from Trump's mishandling of the COVID crisis, and Biden had other early priorities...like getting the vaccine program up and running.

The mid-terms didn't go terribly for Biden, but they didn't go exceedingly well either. Biden's hands have been tied by a divided Congress since 2022...which the President doesn't get into office until 2021 so...there's an approximate timeline for you. There is a reason Presidents used to talk "bigly" about their first 100 days, and much of Biden's first 100 were spent digging out from the crater that Trump had left him.

The rich also run this country and largely wrote the bill themselves. Since the needs of the rich and industry drive nearly all of the policy discussions and congressional priorities in this country, Trump and friends were able to quickly get everyone on board so that they can keep getting that sweet, sweet donor money on the backs of the giant tax breaks they just gave their donors.