The Tax Cuts and Jobs Act (TCJA), under the conference agreement, would reduce taxes on average for all income groups. However, not all taxpayers would benefit to the same degree, and some would pay higher taxes. Even taxpayers with the same income could pay different amounts of tax depending upon the composition of their families, how they earn their income, and where they live. Households also would generally pay more in tax after certain provisions of the TCJA expire and a less generous measure to index tax system parameters for inflation takes hold.