new york/washington new u.s. tax code target high-tax state may unconstitutional new york governor andrew cuomo say thursday say bill may violate new york residents right due process equal protection sweep republican tax bill sign law u.s. president donald trump friday introduce cap 10,000 deductions state local income property tax know salt tax overhaul party first major legislative victory since trump take office january salt provision hit many taxpayers state high incomes high property value high tax like new york new jersey california state generally democratic lean even sure legally constitutional something look cuomo say interview cnn interview cnbc cuomo suggest bill may unconstitutional politics trump law cuomo say cnbc constitution law due process equal protection use politics majority control override law fifth amendment constitution good know protection self-incrimination also protect individuals seizure life liberty property without due process interpret supreme court guarantee equal protection law cuomo california governor jerry brown democrats previously say explore legal challenge salt deduction limit law professors say legal challenge would likely rest argue provision interfere protection state right u.s. constitution 10th amendment tax attorneys say cuomo legal argument tax bill could discriminate place unjust tax burden state heavily vote democrats past know blue state de facto effect legislation discriminate blue state particularly cuomo perspective state new york say joseph callahan attorney law firm mackay caswell callahan new york tax experts note u.s. supreme court interpret 16th amendment give congress broad latitude tax see fit frequently cite 1934 decision supreme court call tax deductions legislative grace rather vest right understand think valid lawsuit david gamage professor tax law indiana university maurer school law tell reuters last week speak generally governors blue state could challenge tax bill cuomo also say thursday new york propose restructure tax code provide detail group 13 law professors dec. 18 publish paper suggest ways high-tax state could minimize effect salt deduction cap suggestions include shift tax burden onto businesses form high employer-side payroll tax since federal tax bill cap salt deductions apply individuals businesses state also could raise tax pass-through entities federal tax bill specifically benefit low rate portion income friday cuomo say would allow state residents make partial full pre-payment property tax bill jan. allow taxpapyers deduct payments 2017 cap kick prompt wave residents pay early however u.s. internal revenue service wednesday advise homeowners pre-payment 2018 property tax may deductible new york governor question constitutionality federal tax overhaul