The state and local deduction shrinks the federal-tax base, requiring higher marginal rates. It encourages itemizing, which amplifies the harm done by other tax expenditures.

This view says the federal tax base takes precedence.  he Federal tax system should not impose complexities, and  has first share of income taxes. Makes sense in a world of 50 little Hoover states, we are not 50 little Hoovers.

We are two states, California and New York, who are aligned on the issue and hold veto in the Swamp.  Hence, it is a two and a half way compromise, Cal and NY meet in the middle and set the rule for the Swamp. NY wants the cap raised, they like mortgage deductions and then get the tax back in income taxes. Cuomo is the senior person in the tax issue, this is not a democratic vote. Gavin will go along, Gavin's major concern is an early decision so he can finish the tax issue at home.

My solution is have Gavin call Cuomo and get the proper talking, then both state delegations make their claim in the March budget. This approach saves Swamp from the agonizing two year battle over Cal prop 13 revision.