Some middle-income households are finding the benefits are smaller than they anticipated because of how certain tax cuts are structured, according to interviews with workers, accountants and tax policy analysts. Large groups, including many railroad workers and truck drivers, are excluded from the overtime tax savings. The Social Security deduction excludes both very low and higher earners. And the tips deduction is capped at $25,000 — even for couples like Cummings and her husband who both earn a big share of their wages from tips.