So he shouldn't touch corporate taxes.
He should instead put back to prior standards the inheritance tax (I believe it was reduced, not eliminated), carry taxes, the real estate tax reductions that Trump demanded, capital gains tax rate, corporate min tax suggestion (doesn't increase their taxes, it just delays the ability to benefit from business loss carry-forwards), and eliminate the income caps on SS & Medicare taxes. That last one could possibly also reduce the rate (benefitting lower & middle classes up to the new breakeven) to say, 5%, and still generate more tax revenues by eliminating the cap.
That eliminates almost completely the impact on businesses, mostly hits the top 1% and benefits the middle/ lower classes (lower FICA taxes, etc.). It will be really hard motivating the midwestern voters to vote Republican by telling them their taxes were reduced by the Dems but increased on the top 1% and therefore... please vote Banana Republican.