Democrats say higher taxes are a negative incentive

See Treasury Finishes Rules Ending Blue-State Tax-Cap Workarounds: Regulations effectively nullify laws passed in some states to skirt $10,000 cap by Richard Rubin of The WSJ.

This about the deductibility of state taxes from federal taxes. When that gets taken away, tax rates effectively go up in states that have income taxes and it may hit those who live in high tax states the hardest. Here are quotes in the article from Democrats:

"Democrats argue that the cap was aimed directly at their states and hurts their ability to raise revenue from high-income households, who now face the full cost of state and local taxes and have larger incentives to move themselves or their businesses. Democrats in Congress are trying to reverse or soften the cap"

"Gov. Andrew Cuomo and other Democratic lawmakers say limiting the SALT deduction has prompted high-income individuals to shift their residences to other states with lower income taxes."