ANALYSIS: The Republican tax plan is a hard sell

It's unclear if the average middle-class American is on board.

— -- Republicans finally have an actual tax reform bill, and after disagreements over what to call it, the legislation has a name too.

But if the debacle over health care this summer was any lesson for the party, having a bill and a title does not mean Republicans have a messaging strategy.

In a lot of ways, Republicans seem to be playing from behind today. A rollout that should have been about putting more money in the pockets of average Americans (who doesn’t love that?) was shadowed by headlines about tough legislative battles ahead and continued intra-party disagreements.

The discussion over the last few days has centered around ways average Americans may pay more in taxes, not less.

Though it seems this bill leaves 401(k) retirement plans untouched, the back and forth about whether the cap for pre-tax savings would be changed brought close attention to how exactly Republicans would be trying to make up some revenue and lower the costs of this plan in the fine print.

Some of the so-called “pay fors” that did make it in –- changes to the tax code designed to bring in cash to the federal government to make up for other cuts -- are going to be hard political sells.

Scrapping the popular student loan interest deduction plays right into Democrats' hands. They have been messaging that the federal government needs to do more to offer relief from student loan debt, not less.

The Republican bill does double the standard deduction, so it is possible for many people the loss of these specific itemizations may come out in the wash.

That said, the messaging could still be hard.

The bulk of this bill, in terms of numbers and costs, is the slash to the corporate tax rate.

For example, according to an ABC News/Washington Post poll this fall, 65 percent of Americans say large business corporations pay too little in taxes. A CBS poll out this week found that a majority of Americans want to see tax increases for large corporations (56 percent) and for the wealthy (58 percent).

More than half of respondents think cutting taxes in general would help the economy, but most Americans are skeptical of the idea that corporate tax cuts would create jobs. “About two-thirds of Republicans (63 percent) say corporations would use any money from potential tax cuts to create jobs, while most Americans (57 percent) overall disagree,” the poll goes on.

The corporate tax cut and elimination of the estate tax makes this bill expensive and some fiscal hawks, especially those not seeking re-election, may put their foot down and keep this bill from moving in the Senate.

Democrats are already pouncing on this low-hanging fruit.

How will Americans know if the president is not backing a tax break for himself?