I have arguments against this coming from a few directions. 1) States have historically taken precedence over the federal government when it comes to taxes. It

I have arguments against this coming from a few directions. 1) States have historically taken precedence over the federal government when it comes to taxes. It was explicitly written in the constitution that something like the federal income tax was forbidden, which is why the sixteenth amendment exists. The reason for that is that people were worried about double taxation of the type that now exists. Supporters of the federal income tax were like, "nah, that would be dumb don't worry about it!" and included the SALT deduction which has existed the entire time that federal income taxes have been a thing until now. 2) State and local taxes pay for things that benefit everyone. Maybe where you live there isn't a homeless problem, but it might be because your city has a program to ship people to California. Or maybe you recently ordered something on Amazon that came from overseas. It probably stopped at a port run by a local agency. And it sure would be embarrassing for America if something bad happened at the UN. Thank the NYPD for that. 3) There are multiple layers of government, but in the end to an individual it's just "the government". Philosophically it's weird that the government can end up taxing you more than 100% on a technicality. Rather than the repealing the SALT deduction, they could have just increased the tax rate. Any state that felt like it could have implemented its own income tax, which hopefully they would have used to take some burden off of the federal government anyway.