Analysis shows a second group getting a hike: low-to-middle income taxpayers that currently take very large deductions of any kind. Filers in this group won't benefit from the increased standard deduction, and they will get hurt by the removal of personal and dependent exemptions.

These taxpayers are rare but maybe not as rare as you think:

Elderly taxpayers, who can be on moderate fixed incomes, may use savings on medical expenses, which are partially deductible. And a married couple where one partner gets laid off may dip into savings to make mortgage interest or real estate tax payments, both deductible. The new tax bill removes these deductions.