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>The elimination of the state and local tax deductions, however, appear to be aggravating already difficult situations for the states involved.
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>So, here's the plan-
>when the dems take over, leave the corporate tax rates where they are, soak the billionaires for enough to reinstate the state and local tax deductions.

If I understand the point at hand correctly (always doubtful in tax matters), eliminating those deductions as a result should show a person pays same amount of federal taxes with a different amount of local taxes added on.

If not done that way, those with minimal local taxes have to pay a higher part of federal taxes, subsidizing the federal part of high-tax states.
What is the reason for subsidizing states not able to get by with low taxes ?