The new U.S. tax code targets high-tax states and may be unconstitutional, New York Gov. Andrew Cuomo said on Thursday, saying the bill may violate New York residents' rights to due process and equal protection.
The sweeping Republican tax bill signed into law by U.S. President Donald Trump on Dec. 22 introduces a cap, of $10,000, on deductions of state and local income and property taxes, known as SALT. The tax overhaul was the party's first major legislative victory since Trump took office in January.
The SALT provision will hit many taxpayers in states with high incomes, high property values and high taxes, like New York, New Jersey and California. Those states are generally Democratic-leaning.