cuts for working families and very large tax cuts for businesses to make them competitive. we have a broken business tax system. we had one of the highest rates in the world. we're coming down to a 21%, very competitive, and more importantly, we're going from a worldwide broken system to a u.s. jobcentric system that's going to bring trillions of dollars of cash back here to be invested here. >> one of the biggest changes from the house and senate proposals is that the final plan lowers the top tax rate of individuals from 39.6% to 37% and it raises the threshold at which the top rate kicks in to $600,000 for married couples. it also raises the threshold for estate tax to $11.2 million. take a listen to what trump said in september. >> the rich will not be gaining at all with this plan. we're looking for the middle class and we're looking for jobs. >> obviously the middle class is getting a tax cut. you outlined it that way, but to