I think that most people are good with tax reform closing loopholes, the problem is that the loopholes they keep talking about closing are the ones that will adversely impact the middle class.  Reducing the amount you can take a tax deferment on for your 401k is a perfect example, they do that and in the short to medium term, my taxes go up, no matter how you slice it.  All that does is take an already abysmal retirement savings rate and make it worse, how is that good for anyone?  The reality is that even in the long term, my taxes go up.  If all I can take a tax deferment on is a whopping $2400 a year, then my taxable income goes up by over $15,000 a year.  I know that the argument for the Roth is that we assume taxes will go up, but when I am retired, I will be taking less in disbursements than I currently make, so even if taxes go up, the odds are that I will still be paying less.  That is just 1 example of how the R tax plan will end up hurting the middle class.