One reason this deduction landed on the chopping block? It could be who pays. While wealthy voters in Democrat-leaning states benefit handsomely from many tax write-offs, the state and local tax deduction has one of the most dramatic political skews. That’s largely because blue states tend to have the highest state and local tax burdens.So just how dramatic is it? According to 2014 figures compiled by the Tax Foundation, taxpayers in just four deep blue states - California, New York, New Jersey, and Illinois - reaped nearly 44% of total benefit from the deduction. That means those four states pick up the lion’s share of the tab if the deduction were eliminated.
If you add this to cutting Federal expenditures to the sanctuary cities/states you will have quite a few different ways blue states will be getting punished in the wallet.