Since the top 1% pays nearly 40% of all the federal taxes it stands to reason that any cuts would proportionally favor them.

Just like how nearly only half of Americans pays for almost all the federal tax burden (something near 98%) for the entire country so proportionally they would generally receive more tax cuts than the other half.

It's just math.

That said I do have concerns for the deficits that both parties seem to dismiss once they are in office and if any cuts will worsen that over the long term. I am fiscally conservative and understand how historically many tax cuts have resulted in more revenue but then these parasites just spend it instead of decreasing the debt and then when the cycle again swings downward for the economy and revenue again drops we just keep digging ourselves into a bigger hole.

I also think that prior to tax reform they should have addressed health care costs. That IMO should by far be the greater priority and it will financially cripple many more Americans than any tax cuts will help them with.

The common denominator between both republicans and democrats is that once elected they care more about self preservation than anything else and the country suffers as a result.