The Atlantic

The Big Blue Losers in the GOP Tax Plans

The House and Senate bills punish Democratic constituencies, from college students to homeowners in big-city markets.
Source: J. Scott Applewhite / AP

It’s difficult to say whether the tax legislation Republicans are driving through Congress qualifies as a revenue bill—or an enemies list.

It isn’t unusual for tax legislation to reward a political party’s supporters, and the GOP bill emphatically upholds that tradition by funneling its tax savings primarily toward business and top earners. But the House and Senate plans are unusual in how explicitly they fund those benefits by punishing groups that have generally favored Democrats.

Those groups aren’t the only losers: Because they are delivering such expensive tax savings to their favored constituencies, the GOP plans are

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