President Trump's tax cuts are showing their first real impact as millions of Americans file returns this spring. While the average refund has jumped 11 percent to $3,521, the benefits are distributed unevenly across income levels. Higher earners and large companies are seeing the biggest gains, while many low-income Americans are being left out.

For some, like Ashley Norwood of South Carolina, the cuts have delivered significant windfalls. The bartender and her husband, earning about $200,000 annually, received a $10,000 refund that allowed them to pay off debts and splurge on a custom Wyoming King mattress. Others, like 68-year-old waitress Nicole Mendoza, got back every penny of the $551 she paid in federal taxes. But not everyone is celebrating.

The tax law's complex structure means many Americans, particularly those earning less than $34,000, see minimal benefits. Heather Brown, a scheduling manager making $46,000, saw her refund drop from $4,500 to $1,800 this year. Republicans cut funding for Medicaid and food stamps to offset the tax cuts' costs, meaning the policy may harm poor Americans more than it helps them. The law also excludes mixed-status families from the child tax credit, potentially cutting refunds for households with undocumented parents and American-born children.