然而眼下正在讨论的共和党税收改革却建议消除联邦对各州和地方税收的减免，因为其他州认为这是对加州和纽约这类高税率州的补贴（但考虑到所有的财政互动和转移支付状况，其实是高税率州在补贴它们 ） 。
And yet, the Republican tax-reform proposal that is now being discussed would eliminate a federal tax deduction for state and local taxes that other states consider a subsidy for high-tax states like California and New York. (Netting all the fiscal interactions and transfers, the reverse is closer to the truth.)