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Be careful with this article. It is not a balanced summation. It swallows CBO hook line & sinker. Also I’m very leery of the repeated statement that lowest income Americans will pay more. Most of the articles purporting to explain the OBBB are written by leftist sources who want to discredit POTUS.

As of June 4, 2025, approximately 40% of U.S. households are expected to pay no federal individual income tax, according to the latest Tax Policy Center estimates.
With that in mind what does “lowest” mean?
According to Ways & Means:
In addition to stopping a $1,700 tax increase later this year, the average American family of four making less than $100,000 receives an additional $600 in tax cuts as compared to today.
Working families making between $15,000 and $30,000 will have their taxes cut by 21% –
the largest of any income group.
As a result of The One, Big, Beautiful Bill, the top 1% will pay MORE in federal taxes than they did before TCJA – over 40% of all federal taxes.
As a result of The One, Big, Beautiful Bill, the top 10% of earners’ of federal taxes will INCREASE by 6.6% compared to what they paid before TCJA.

https://waysandmeans.house.gov/2025reconciliation/fact-sheets/the-one-big-beautiful-bill-delivers-biggest-wins-for-the-working-class/