Well it saves middle class and lower class individuals from a massive tax hike. It also provides provisions for tax exemptions for businesses to build and expand. Gets rid of taxes on tips, and some other very nice things. The issue most people seem to have is that the tax rate for the upper classes isn’t raised even more. But it’s really dumb to raise taxes on them even more anyway because one we already tax them in some cases over 50% and two because wealthy people don’t get income.