MEGAN MCARDLE: Sorry, Blue States: You Can’t Fix the Tax Bill.

It’s an unhappy time to be a high-income professional in a blue state — or their governor. The new tax law, which caps the deduction for state and local taxes at $10,000, amounts to a roughly one-third increase in their effective state-and-local tax rate. That will be an ugly hit to the pocketbook.

They will fiercely resist any attempt to raise taxes further, bad news for mayors and governors who are often facing big pension holes that are eventually going to need to be filled with taxpayer money. Worse still, they will probably put pressure on said politicians to lower taxes. And some of them may start shopping for residences in lower-tax locales, taking their valuable, taxable incomes with them if they go.

Small wonder that officials in high-tax states are desperate to find some way to undo what congressional Republicans have wrought. A number of proposals have been floated in the last month, all of them interesting, none of them likely to work very well. . . .

The defenders of the new law will probably say “We’re not going after people for their political associations; we’re trying to curtail the subsidy to high-tax states.” And Dorf thinks that argument is likely to prevail.

Jonathan Adler, who teaches law at Case Western, was even more pungent, and succinct. While we don’t know what form the complaint will eventually take, since the states haven’t yet drafted it, “What we have seen [so far] would suggest that there is some sort of constitutional right to a SALT deduction. To state the claim is to refute it.”

Which won’t stop Cuomo et al. from making it.