That’s patently absurd, of course, but it’s the closest Cuomo can come to a plausible argument that the tax cut is unconstitutional. He’s suggesting that the tax bill treats certain states differently than other states, and that the reason it did so was who the respective states voted for in the last presidential election.

The reality is that the tax bill treats all states the same. In every state, state and local taxes are deductible up to $10,000. If your state’s taxes are so high that you owe more than $10,000, that’s the decision of the politicians you elected, and the answer is to have them lower taxes so you’re not stuck and a non-deductible SALT liability. And amazingly, Cuomo hints he may do just that. There’s nothing stopping him, unless – I suppose – his Democrat-controlled legislature doesn’t want to go along. But Congress doesn’t decide that blue states should have high taxes. Blue state politicians decide that.

I have a suggestion for the taxpayers in these states: A decade ago, my state of Michigan was also controlled by Democrat politicians and it voted blue in every presidential election. Michigan’s economy was a dumpster fire. So in 2010 we elected Republican Gov. Rick Snyder and a Republican legislature, which cut taxes, passed right-to-work and enacted a whole host of other business-friendly reforms that has improved our economy tremendously. And in 2016, Michigan actually stopped being a blue state by voting for Donald Trump for president.

Voters in New York and California, I invite you to try this. It’s worked great here. The best way to deal with blue state problems is to stop being one.