The “One Big Beautiful Bill Act” of 2025 (OBBBA), like the Tax Cuts and Jobs Act (TCJA) of 2017, became law despite polling that showed many Americans viewed it unfavorably. This pattern is not unique to tax legislation: Counter to public preferences, there has been a lack of legislation on gun safety, and there have been new restrictions on reproductive health care. In the case of tax laws, the fiscal stakes are especially high. OBBBA’s provisions are projected to add trillions to the federal deficit over the next decade and reshape major federal tax and spending programs.
Understanding why major tax legislation can diverge from public preferences helps identify how to close the gap between what lawmakers enact and what the public supports, all while improving the nation’s fiscal outlook over the long term.