Federal tax reform is likely to be a big issue in Congress this year, encouraged by both the executive branch’s agenda and public opinion. Most Americans say that the federal tax system needs at least minor changes, with almost two-thirds believing it needs major changes and reform. Americans say potential lower revenue from tax cuts should lead to lower government spending, with overall spending cuts or entitlement reform to reduce the financial burden of these programs. Few say tax cuts should be paid for by tax increases among other individuals.