Who benefited most from Trump's Tax Cuts and Jobs Act of 2017? Not lower-income or middle-income earners. Example: Middle-income earners with incomes between about $49,000 and $86,000 got an average cut of $1050. Earners with incomes from about $308,000 and $738,000 got an average cut of $12,130 - nearly 12 times that of middle class earners. Trump counted on those of us who are not wealthy to be satisfied with "hot dog and hamburger" tax cuts while he gave the wealthy "filet mignon and lobster" tax cuts.