The Tax Cuts and Jobs Act (TCJA) represented the crowning achievement of the first year of unified Republican control of the federal government's political branches.' President Donald Trump and Republicans in Congress sold the Act as a tax cut that would benefit the middle class. In an apparently coordinated effort, President Trump, Senate majority leader Mitch McConnell, and Speaker of the House Paul Ryan issued statements trumpeting the $2,000 tax cut that the median income household of four would receive in 2018.2 In opposing the tax bill, Democrats also tried to position themselves as champions of the middle class. Democrats blasted the bill as a giveaway to special interest groups and wealthy with little to no tax relief for the middle class. 3 According to Senate Minority Leader Chuck