"The Heartland Institute concluded, "The available evidence is clear: Based on tax data from 2017 and 2018, the Tax Cuts and Jobs Act reduced taxes for the vast majority of filers, led to substantial improvements in upward economic mobility, and disproportionately benefited working- and middle-class households, many of which experienced tax cuts topping 18 percent to 20 percent."

https://www.conservativereview.com/republicans-2017-tax-cuts-benefited-middle-income-and-working-class-americans-the-most-the-exact-opposite-of-what-democrats-claimed-analysis-2655923572.html?utm_source=cr-weekly&utm_medium=email&utm_campaign=CR%20Weekly%202021-12-06&utm_term=ACTIVE%20-%20CR%20Weekly