CTJ's most visible impact on U.S. tax policy was its role in bringing about the enactment of the Tax Reform Act of 1986. In addition to cutting tax rates, the Tax Reform Act of 1986 also simplified and broadened the tax base, and eliminated numerous tax shelters. CTJ described the Act as "path-breaking federal legislation that curbed tax shelters for corporations and the rich and cut taxes for poor and middle-income families." The Tax Foundation, a group generally considered to be on the opposite end of the political spectrum from CTJ, has described the Act as "one of the most significant pieces of legislation ever passed."