In the coming weeks, the primary goal of House and Senate Republicans is to pass a piece of legislation that experts say may do more for the wealthy—and less for the middle class—than any tax bill in modern history. Their secondary objective, as articulated by one of Donald Trump’s campaign advisers, is to screw over Democrats. “It’s death to Democrats,” conservative economist Stephen Moore told Bloomberg on Tuesday. While the bills benefit the wealthy overall by lowering the corporate tax rate to 20 percent; doubling the estate tax threshold before completely getting rid of it; lowering the pass-through rate to 25 percent; and, in the case of the Senate bill, lowering the top individual rate to 38.5 percent, it’s the proposed ways to pay for such “Christmas presents” that one could regard as a direct attack on those who chose not to vote for Trump. “They go after state and local taxes, which weakens public employee unions. They go after university endowments, and universities have become play pens of the left. And getting rid of the mandate is to eventually dismantle Obamacare,” Moore said, explaining excitedly that scrapping the requirement that most people obtain coverage will hasten a “death spiral” in the Affordable Care Act’s marketplaces.

To Moore’s first point, the elimination of state and local tax deductions—with the exception of a $10,000 cap for property tax deductions—which will almost exclusively hurt residents of high-tax blue states like New York, New Jersey, Massachusetts, and California, a move Andrew Cuomo described on Monday as “retaliation through the tax code.” Not only would getting rid of SALT hit many families residing in Democratic strongholds, but, as Moore noted with the giddiness of a schoolboy, it could very likely also affect public-sector jobs and unions, which Republicans might actually hate more than higher education. Getting rid of the deductions would make it more difficult for states to impose high taxes, which unions count on for jobs and pensions. “This is going to be a direct hit on us,” Peter MacKinnon, president of the Massachusetts-based SEIU Local 509, told Bloomberg. That prospect presumably delights people like Paul Ryan, longtime union foe, who told the Associated Press in October, “States that got their act together are paying for states that didn’t,” and that the rest of the country is “propping up profligate, big-government states.”

In the case of higher education, which Moore & Co. apparently regard as the vice of depraved sinners, the House bill would hurt anyone with student loans by scrapping a tax deduction of up to $2,500. It would also deliver a catastrophic blow to grad students by treating graduate tuition waivers as taxable income. For example, a PhD candidate who subsidizes their five-figure tuition by teaching for the university or conducting research would suddenly owe thousands of dollars in taxes on money they never see. In the case of public school teachers, the attack would come in the form of nixing deductions they have long relied on for classroom expenses. And universities in general would take a hit, with both the House and Senate proposals imposing a 1.4 percent tax on private college endowments, which schools say will hurt not only their longevity but their ability to give out scholarships.

And of course, in the case of Obamacare, which Republicans have decried as tantamount to murder since the day it was signed into law, eliminating the individual mandate has two happy effects for lawmakers looking to pay for a historic transfer of wealth by torpedoing all their political opponents hold dear. For one, the repeal raises some $300 billion to go toward things like financing corporate tax cuts, the savings of which corporate executives have repeatedly indicated will not flow to workers but those at the top. But the move would also, as Moore explained, likely destabilize the entire program, potentially leading to its downfall, which would be hugely satisfying for the G.O.P. considering its multiple failed attempts to repeal or replace the socialist Affordable Care Act.