The governors of New York, New Jersey, Connecticut and Maryland on Tuesday announced they would sue the federal government for taking away taxpayers' ability to deduct the full amount of state and local taxes they pay from their federal returns. New York Governor Andrew Cuomo called the so-called SALT tax law change, passed in late 2017 by Congressional Republicans, "un-American." He added: "What you did was you divided the states, you penalized the Democratic states." The suit seeks a court judgement that the tax policy is unconstitutional, and also asks for injunctive relief, Cuomo said. Among other precedents, it cites the 16th Amendment, which says the federal government's tax power can't be used to intrude on the sovereign authorities of the states to determine their own fiscal policies. Policymakers and advisors, in drafting the federal tax policy, spoke openly about their desire to punish states with majority Democratic bases, the suit notes.

(http://www.autoadmit.com/thread.php?thread_id=4028269&forum_id=2#36443926)