Aren't there plenty of other ways that state and local entities are taking money away from Federal government ? Example, charitable tax donation ? Also, hasn't

Aren't there plenty of other ways that state and local entities are taking money away from Federal government ? Example, charitable tax donation ? Also, hasn't the logic for income tax calculations and not charging income tax on capital gains been the theory of double taxation ? It seems to me if this was a good faith policy decision, then the Federal government would have eliminated all those deductions and also implemented income taxes on dividends and capital gains as they are already violating the double taxation rule. This is an absolutely abhorrent policy specifically targeted at blue states that already contribute more to the Federal coffers, without any underlying principle.