With key provisions of the Tax Cuts and Jobs Act recently extended, the question of who benefits most under the current tax code is once again front and center. While some provisions are widely viewed as benefiting middle-income families, others—such as corporate tax cuts and estate tax changes—have drawn scrutiny for favoring wealthier households. Against this backdrop, a new report from Upgraded Points explores where middle-class families face the highest (and lowest) income tax burdens across the U.S., specifically focusing on 2-parent households with 2 children.