Winner: corporate America
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While the Republican bill closed some of these smaller loopholes, many of the major ones remain intact, making this massive tax cut into a bonanza for corporate America.
Loser: fiscal conservatism
The corporate tax cut, along with the bills other proposals, is expensive. The Tax Policy Center estimates the corporate tax alone would cost about $2 trillion over 10 years a substantial impact on the deficit.
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Winner: Donald Trump, personally
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Currently, owners of pass-through companies, like LLCs, partnerships, sole proprietorships, and S corporations the Trump Organization, for example are taxed as personal income. The Republicans proposal offers a new low tax rate for owners, at 25 percent, a substantial cut from what is typically taxed at 36.9 percent.
The Trump Organization is a large pass-through; it owns golf courses and hotels and pulls in about $9.5 billion in annual revenue. But because it is exempt from the corporate income tax, and its profits are instead taxed upon distribution to shareholders, this new low pass-through rate is a huge win for the Trump family and the many other businesspeople who structure their companies like this.
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Loser: the bottom 35 percent of taxpayers
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Losers: people with big medical expenses, homebuilders, Californians
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The bill repeals the medical expense deduction, which currently allows Americans to deduct qualified medical expenses that cost more than 10 percent of their adjusted gross income. This can include surgeries, ongoing treatment, preventive care, and dental and vision expenses, and is a deduction typically used by people with chronic illnesses.
https://www.vox.com/policy-and-politics/2017/11/2/16595980/winners-losers-house-republican-tax-bill