Because the deduction starts to phase out for single filers earning over $75,000 and married couples making over $150,000 — with full disqualification at incomes above $175,000 for individuals and $250,000 for couples — the Urban-Brookings Tax Policy Center projects that middle- and upper-middle-income households stand to gain the most.

President Donald Trump and the Republican Party’s top priority heading into next year’s midterm congressional elections will be selling the tax cuts in the One Big Beautiful Bill Act, a pitch that met a stiff headwind from the media and the Democratic Party.

In the past, Trump has directly profited from overcharging agencies to protect him at his personal properties.