From the summary:
A tiny fraction of the U.S. population (one-half of one percent) earns more than $1 million annually. But in 2018 this elite group would receive 48.8 percent of the tax cuts proposed by the Trump administration. A much larger group, 44.6 percent of Americans, earn less than $45,000, but would receive just 4.4 percent of the tax cuts.
The first group, the millionaires, would receive an average tax cut of more than $217,000 in 2018, equal to 7 percent of their income. The second group, those making less than $45,000, would receive an average tax cut of just $230, equal to less than one percent of their income….
Trump’s $4.8 Trillion Tax Proposals Would Not Benefit All States or Taxpayers Equally
Source: Institute on Taxation and Economic Policy (ITEP), July 2017