The new tax law adversely effects blue States, democratic states, high tax states, states where cousin sex is usually frowned upon. Yes every person in every state could take advantage of pay deductions if they we're able to. And your argument has always been it's not fair to other states where most of the population didn't pay enough in state and local taxes to make itemizing worthwhile over taking the standard deduction. No one told you to buy that house, you shouldn't get a federal break in taxes because of your decisions. Plus we get bloated pensions so our quality of life is better and if we have a problem with that we should take up our high taxes with our state and not the federal govt. If im missing your point let me know. And going back to your pool anology, all us NY'ers, I'll use NY because it's where I live and the new federal law hurts mine state more than most States, we to deduct the cost of our pools, our taxable income was lowered, instead of paying $1000 dollars in fed taxes, we paid $900. For arguments sake im just say all us new pool owners make exactly the same and we make nice round numbers. But that $900 we all paid, let's say came out to $1,000,000 in Federal tax. My state only got back $800,000. Now we go back to decisions, we'll take Zeb who lost his job in the coal mines, or the manufacturing plant, or the fishing boat, or whatever job America lost and they ain't getting back. The writing was on the wall that these jobs were leaving, Zeb chose not to change with the times decided to forge ahead, until he lost his job. Still refusing to change, Zeb got and his friends all got jobs at Walmart and on their days off sit around smoking meth waiting for their jobs to come back. They only paid $500 in taxes each for a total of $700,000 in Federal taxes collected. But whatever state they live in, the state got back $1,500,000. So money that goes for stuff in Zeb's state is coming from me. If all things were fair shouldn't NY be receiving more federal tax dollars, an a if we received more federal tax dollars and federal grants, my taxes could possibly be less. If we got our fair share of federal grants, maybe NY could get a grant to fix the subway, instead of NY trying to pass a congestion tax.