If you listen to Senate Majority Leader Mitch McConnell, R-Kentucky, speak on the Senate floor, you would get the impression that Kentucky is thriving under the new sweeping tax reform, but a new study suggests something different.

WalletHub conducted a study to see the states affected most from the tax reform, and instead of ranking in the top, Kentucky came in near the bottom at 38.

WalletHub compared the 50 states and the District of Columbia based on the state-specific average tax change for low, middle and high-income families. Using this methodology, the study determined that low-income families in the Commonwealth are seeing the highest benefit from tax reform. Low-income families ranked 17th out of 51, but high-income owners are seeing some of the least benefits nationwide, registering in at 42. Middle-income families aren’t seeing much benefit from the tax reform either, receiving a ranking of 32.

Interestingly, the study concluded that red states are benefiting the most from tax code change, however, the findings in the Bluegrass state don’t seem to hold up that finding. WalletHub says red states received an average ranking of 28.62, far ahead of the 38 ranking Kentucky received.

The states determined to be reaping the most benefits from tax reform are Alaska, Alabama, Tennessee, District of Columbia and Nevada. The states found to be least affected by the change are West Virginia, Connecticut, New York, Maryland and New Jersey.