The House of Representatives approved the final version of the first overhaul of the US tax code in more than 30 years, handing President Donald Trump and congressional Republicans their most significant legislative victory of 2017.

The bill passed along sharp partisan lines, 227 - 203, with 12 House GOP members opposing the legislation, and no Democrats voting for it.

The Senate is expected to clear the bill later Tuesday, with Vice President Mike Pence presiding over the vote. The measure then heads to the President's desk for his signature before the Christmas holiday, making good on the Republican Party's promise to enact tax relief by the end of the year.

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