Winner: The rich and their families

Despite all of the talk about helping the middle class, it is hard to argue that the wealthy do not benefit from the tax plan. The top tax rate for millionaires holds steady at 39.6 percent, while the estate tax and the alternative minimum tax or A.M.T. — which hit primarily wealthy Americans — are ultimately eliminated. Mr. Trump, a billionaire, has criticized the “death tax” and the A.M.T. provisions over the years as unfair.

Winner: Hedge funds and other general partners

President Trump campaigned on getting rid of the so-called carried interest loophole, which allows fees paid to some of the richest people on Wall Street to be taxed at low capital gains rates, not income tax rates. But it makes no appearance in the House plan.

During the presidential campaign, Mr. Trump pledged to close the loophole and make its beneficiaries, private equity and hedge fund executives among them, pay their fair share of taxes. He once proclaimed that “hedge fund guys are getting away with murder.”

Carried interest, which is essentially the profits reaped by hedge fund managers and private equity executives, is currently taxed at a long-term capital gains rate that is about half the roughly 40 percent ordinary income rate for the highest earners.

Loser: The real estate industry

The tax plan doubles the standard deduction and caps the mortgage interest deduction at $500,000, down from $1 million. It also caps property deductions at $10,000. This significantly weakens a tax incentive that has encouraged many Americans to buy homes rather than rent. Homebuilders and realtors quickly came out against the bill, warning that it could create a recession in the housing market and cause a slide in home prices.

Loser: The sick

Under the Republican plan, the deduction for medical expenses would be eliminated. This currently applies to taxpayers, spouses or other dependents with health expenses that exceed a tenth of the taxpayer’s income. AARP, which advocates for retirees, said that they strongly opposed the repeal of the deduction and said that doing so would impose a “health tax” on the oldest and sickest Americans.

Loser: Charities.

Like the housing industry, charities are also fretting about the impact of doubling the standard deduction. While charitable deductions are preserved in the plan, middle class families that take advantage of the larger standard deduction could be less likely to give to charity as a way of reducing their taxable income. This, in turn, could mean less giving.