s and simplifying. massive tax cuts for middle class. >> reporter: the middle class tax relief act starts by reducing the number of income tax brackets down to three. people will be taxed at a rate of 12, 25 or 33%. while trump claims middle class gets the biggest cut, an analysis by the tax policy center finds people in the lowest income range would get back about $110. middle income workers would receive an average of $1,010. the highest income group would have their taxes reduced by a whopping $1.1 million. >> on a conference call doing this? >> reporter: this man made the risky leap to start his own market research firm. >> there were months where we couldn't make the mortgage payment. >> reporter: the early days were a balancing act between success and failure. now he is in the top tax bracket