A lot depends on how one defines middle class. In many frum communities, especially in New York City, a large percentage of people rent rather than own. And one has to ask does “middle class” mean both parents are working full time for the goyim at real salaries, as opposed to the working for frum organizations for mediocre salaries (not to mention the possibility of the husband learning at least part time, and the wife being a homemaker). For those who don’t itemize, the doubling of the standard deduction more than makes up for the elimination of exemptions. For home owners with two-incomes (both spouses have advanced academic degress and jobs to match their academic backgrounds), the changes in the tax law may prove quite negative (they don’t benefit from the increase in standard deduction, they may be losing deductions for taxes and mortgages, and such families typically don’t have many children).
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