I don't really understand the no taxes on tips and no taxes on overtime. What's so special about those groups? On the other hand, people in those groups typically don't make a lot of money, so I don't begrudge them their break. In theory, I do agree with no taxes on social security since they have paid into it all their lives and you can't expect the elderly to work forever. The problem is I fear they'll use the tax cuts as an excuse to cut the base and they will end up gaining nothing from the tax cut.