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Simply put, 83% of the tax cut benefits go to corporations and the wealthy, 17% to everyone else.
Also, it will add, at minimum, $1.5 trillion more to the debt. That will trigger automatic spending cuts which will diminish funding for Medicare, Medicaid, small business, education, rural and farm subsidies, higher education, and everything else non-military. (as you know that the GOP will always increase military spending).
The average American will lose more in government programs and services than they will gain in tax cuts. The average member of the bottom 60% economically will average a gain of $1/week.
Somebody has to pay for the corporate wealthy's new gift from the GOP. As always, as I found out when working on this article, that will be the majority who received their single bag of peanuts up front. (You also have agreed to give the peanuts back in 2025)