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.

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.