Senate Majority Leader Chuck Schumer (D-NY) and Senator Reverend Raphael Warnock (D-GA) by Senate Democrats is licensed under CC BY 2.0

Middle class American families in key swing states, represented by Democrat Senators, saw significant tax reduction from the Trump-Republican Tax Cuts and Jobs Act (TCJA), according to IRS data compiled by ATR. This data flies in the face of Democrats’ repeated, unsubstantiated claims that this law was a “giveaway to the wealthy.”

This data compared “total tax liability” between 2017 and 2019 (the most recent IRS data) in Ohio, Pennsylvania, Arizona, Nevada, Georgia, Michigan, North Carolina, Wisconsin, and Montana. In each of these states, Americans also saw significant decreases in tax liability from 2017 to 2018. Total tax liability includes federal income taxes as well as taxes listed on IRS form 1040 such as payroll taxes including social security and Medicare taxes.

Many of the Senators who represent these swing states either voted against the Tax Cuts and Jobs Act and/or have advocated against the law: Senators Kyrsten Sinema (D-Ariz.), Mark Kelly (D-Ariz.), Sherrod Brown (D-Ohio), Bob Casey (D-Penn.), Catherine Cortez Masto (D-Nev.), Jacky Rosen (D-Nev.), Raphael Warnock (D-Ga.), Jon Ossoff (D-Ga.), and more.  

Senator Rosen described the tax bill as a “giveaway to special interests”:

“This tax bill at its core is a giveaway to special interests and the wealthy… And it will disadvantage millions of working families in the long run. In 10 years, by 2027, more than half of all Americans will pay more in their tax bill.” 

Similarly, Senator Sherrod Brown claimed the tax cuts were never about helping the middle class:

“Make no mistake: this so-called “tax cut” was never about helping middle class families. The people we serve deserve better.“

Senator Bob Casey’s top initiative in his “Fair Tax Policy” platform is to reverse TCJA: 

“Senator Casey supports reversing the massive tax cuts for the ultra-wealthy and big corporations passed in 2017, and enacting tax policies to rebuild the middle class, reduce child poverty, lower the costs of child care, and support working parents and opportunities for all Americans.”

Despite their voters’ more neutral political preferences, these lawmakers have taken a radical position against reasonable tax cuts. In reality, if TCJA’s individual tax cuts are repealed or allowed to expire, middle-class voters in swing states would see their tax liability rise significantly.  

The full data on each state is below. 

Ohio 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,687.50 in 2017 to $4,691.37 in 2019, a 21.1 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $9,088.26 in 2017 to $7,646.95 in 2019, an 18.8 percent reduction in federal tax liability.  

Pennsylvania

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop  from $5,726.97 in 2017 to $4,758.69 in 2019, a 20.3 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $9,069.15 in 2017 to $67,727.82 in 2019, a 17.4 percent reduction in federal tax liability.  

Arizona 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,279.02 in 2017 to $4,397.70 in 2019, a 20 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $8,765.00 in 2017 to $7,409.36 in 2019, a 18.3 percent reduction in federal tax liability.   

Nevada 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,390.83 in 2017 to $4,487.88 in 2019, a 20.1 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $9,019.95 in 2017 to $7,568.59 in 2019, a 19.2 percent reduction in federal tax liability.  

Georgia 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,205.28 in 2017 to $4,429.49 in 2019, a 17.5 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $8,697.95 in 2017 to $7,527.65 in 2019, a 15.5 percent reduction in federal tax liability. 

Michigan 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,539.58 in 2017 to $4,582.12 in 2019, a 20.9 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $8,882.27 in 2017 to $7,476.34 in 2019, a 18.8 percent reduction in federal tax liability. 

North Carolina 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,320.68 in 2017 to $4,441.41 in 2019, a 19.8 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $8,658.02 in 2017 to $7,352.65 in 2019, a 17.8 percent reduction in federal tax liability.   

Wisconsin 

  • Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,530.72 in 2017 to $4,638.30 in 2019, a 19.2 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $8,480.00 in 2017 to $7,169.44 in 2019, an 18.3 percent reduction in federal tax liability.   

Montana 

  •  Taxpayers with AGI of between $50,000 and $74,999 saw their average tax liability drop from $5,332.00 in 2017 to $4,453.14 in 2019, a 19.7 percent reduction in federal tax liability. 
  • Taxpayers with AGI of between $75,000 and $99,999 saw their average tax liability drop from $8,497.44 in 2017 to $7,086.01 in 2019, a 19.9 percent reduction in federal tax liability.