The Tax Cuts and Jobs Act (TCJA) pushed by Trump in 2017 significantly lowered the corporate tax rate and provided short-term tax cuts for individuals and small businesses. Supporters argue that the act spurred economic growth and reduced the tax burden on the middle class. However, critics point out that the act primarily benefits high-income earners and has led to an expansion of the fiscal deficit. As some provisions are set to expire at the end of 2025, Congress is debating extending the tax cut policies, which involves potential cuts to social welfare spending, causing controversy. This move could adversely affect low- and middle-income families and small businesses.