The disparity is striking at the state level, where the bulk of the benefit for deducting state and local taxes goes to taxpayers in states with higher-than-average taxes and median incomes that are bigger than the national median.

Taxpayers in California and New York, among the bluest states in the country, would be the hardest hit. Of the total deductions claimed nationwide, half of the benefit in 2014 went to just seven states — California, New York, New Jersey, Illinois, Connecticut, Massachusetts and Maryland, according to a report from the Tax Foundation.

The impact is even starker at the county level, where the combined tax burden can vary widely within a given state. Of the 25 counties where taxpayers, on average, took the biggest deductions for payment of state and local taxes, only two of them voted for Trump in 2016.

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