Generally, tax experts define reform in one of three ways, he said. Replacing the income tax, simplifying the code and lowering rates in exchange for getting rid of most tax breaks. By those measures, Gleckman said, the Tax Cuts and Jobs Act falls short. It retains the income tax. It simplifies the code in some ways but further complicates it in others. And while it lowers rates, it also retains most tax preferences from the previous tax code.
Source : http://journalstar.com/news/national/govt-and-politics/cnn-s-reality-check-team-vets-trump-s-state-of/article_62c7dcef-7891-50c3-809c-02e4db2fcfba.html