The Republicans’ plan proposes to offset $2 trillion in tax cuts in part by going after the deductions enjoyed by the upper middle class, generally those earning $100,000 to $250,000 a year, representing about the top 20 to 5 percent of earners. The Joint Committee on Taxation found, for instance, that nearly 90 percent of the state and local tax-deduction benefit went to people earning more than $100,000. The House plans would cap the deduction at $10,000. The Senate plan is said to eliminate the deduction entirely.

In Georgia’s 6th Congressional District, which contains most of North Fulton, nearly half of tax filers took this deduction, well above the national average and on par with expensive coastal states.

“These people will probably be hit,” said Roger Lusby, a tax accountant in Alpharetta, who said he was disappointed by the Republican’s offerings. “They just don’t realize it yet.”