Zoe Henry, reporter for INC. Magazine, discusses how the tax overhaul is affecting both corporations and middle-income Americans.

In the new year, major corporations such as AT&T and Wal-Mart have handed out employee bonuses. Now that the corporate tax rate is lower for some companies, Henry speculates about how much these bonuses are really affecting the companies' bottom lines.

Overall, Henry notes that these companies are making great financial decisions, but ordinary Americans may not see a major payoff.