This tax reform package is nonsense. We live in a high tech society now. There is no reason why our tax system should not be extremely efficient, and fair for all. Why are there seven tax brackets? These brackets just allow for maneuvering around, and paying a lower rate. That is understandable.
There should be one rate for all above, maybe a poverty line, and not multiple rates, that produce schemes to get around higher rates.
My cynical side thinks it's that way so the IRS can drop a hammer on its citizens, when they run afoul of complex tax situations.