It's still a lot, though. Let's say you make 100k a year. State tax is 10k. If you weren't getting hit with the state tax, you would be paying $21,175 or 21.

It's still a lot, though. Let's say you make 100k a year. State tax is 10k. If you weren't getting hit with the state tax, you would be paying $21,175 or 21.18% in federal tax (filing single). If you deduct the 10k from state tax to reduce your taxable federal income to 90k, you're still paying $18,375 in federal tax. So let's compare total taxes: $28,375 with state tax vs. $21,175 without. So you're paying an extra $7,200, or 7.2% of total income. That's on top of the sky-high cost of living in CA compared to other locations.