The Trump tax cut debate is heating up. Here are the key issues and who stands to benefit

Contributing sentiments towards policy:

54% : Some lawmakers are also pushing for bigger tax breaks than what's currently offered via the TCJA provisions.
52% : Before the change, filers who itemized tax breaks could claim an unlimited deduction for SALT.
49% : One of Trump's goals is to fully extend the trillions in tax breaks he enacted via the Tax Cuts and Jobs Act, or TCJA, in 2017.
49% : "If you raise the cap, the people who benefit the most are going to be upper-middle-income," since lower earners typically don't itemize tax deductions, Howard Gleckman, senior fellow at the Urban-Brookings Tax Policy Center, previously told CNBC.
47% : These include boosts to the standard deduction, child tax credit, tax bracket inflation adjustments, the estate tax exemption and pass-through business deduction, among others.
43% : On top of TCJA extensions, Trump has also recently renewed calls for additional tax breaks he pitched on the campaign trail, including no tax on tips, tax-free overtime pay and tax-exempt Social Security benefits.
37% : In a policy reversal, Trump has also voiced support for a more generous SALT deduction.

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