​

"There is no doubt in my mind that President Trump's unfair tax policy targets New York and other blue states by funding tax cuts for corporations and the rich on the backs of New Yorkers," he said. "New York is already the largest 'donor state' in the nation—paying the federal government $36 billion more than we get back every year. The SALT cap takes this gross imbalance and supercharges it, costing New Yorkers another $15 billion each year. The bottom line is this policy is unprecedented, unlawful, punitive and politically motivated—and it must be stopped. We disagree with the court's decision and are evaluating all options including appeal."

This case is the first of two concerning the SALT cap that have been moving through the courts. This one concerns the existence of the cap itself. The other concerns the use of state-based nonprofit organizations that were developed to mitigate the impact of the SALT deduction cap; the IRS said that such donations do not rise to the level of a true charitable contribution and so cannot be counted for deductions against one's federal tax.