"...The 13 million Americans who won't have health insurance. The Senate bill isn't just a tax bill, it also includes the repeal of the individual mandate that requires all Americans to buy health insurance or else pay a penalty. This provision is not in the House bill, so it might not make it to the president's desk, but if it does, it's expected to cause a spike in health insurance premiums in the United States and 13 million Americans to drop insurance coverage in the next decade, according to the Congressional Budget Office.
The poor. The Senate bill cuts tax rates across all income levels, but 44 percent of Americans don't pay any federal income tax, so it doesn't help them. Some senators -- notably Marco Rubio (R-Fl.) and Mike Lee (R-Utah) -- pushed to give more money back to lower-income families in the form of refundable tax credits. Rubio and Lee wanted to make a lot of the Child Tax Credit refundable. But that didn't happen, meaning the poor won't get much benefit from the bill. If anything, they might lose a lot -- some won't be able to afford health insurance anymore and some are likely to lose other government benefits as Republicans look for ways to trim the federal budget in the coming months.
Puerto Rico. The island that was devastated by Hurricane Maria this fall now might lose some of the few big businesses that remain on the island if the GOP tax bill gets enacted. The reason is that Puerto Rico would no longer look so advantageous as a place to do business compared to the rest of the United States. Puerto Rico's governor is trying to push for the island to be deemed a "free trade zone," but that was not included in the legislation released before passage.
Harvard. The House and Senate bills create a new 1.4 percent tax on private college endowments worth over $500,000 per student. Only a handful of universities have such large endowments. Most are Ivy League schools like Harvard.
Maybe losers (depends on conference committee)
College students. The House bill scraps many popular deductions for college students and college grads with student loans. The House bill eliminates the popular student loan debt write off, and it forces graduate students who receive tuition waivers (sometimes as much as $20,000 or more) to count that money as income for tax purposes, even though they don't actually receive money in their pockets. It would be a big hit and many universities are saying it could heavily dissuade graduate study. The Senate bill does not make these changes.
Elderly with high medical expenses. The House bill gets rid of the deduction for huge medical expenses, which 8.8 million Americans (mostly elderly) currently use. The Senate keeps this deduction in place, setting up a major conflict to be worked out."
Winners and losers in the Senate GOP tax bill: A running list - The Washington Post