an entirely different topic. And one that has far too many variables at play to simplify it that way. NM will always be high on the taker list because they have a large Native American population. VA is always on that taker list because we have some of the largest military installations in the world (and related Fed services to the personnel here), and all the Govco services located in NoVa, as well having many of those Fed employees hoos tax is included in their home states of residence. WV is on that list because of all the boondoggles that were moved there when Sen. Byrd (a Dem when they were a solid blue state) was able to strongarm them there (granted, as well as a disproportionate amount of poor citizens). Unless you move those native Americans, Military/Govco installations, or Govco services out of those states, that will never change regardless of the SALT cap in place.

That's not to say there isn't any validity to the maker vs taker states argument, there is. Now if you want to argue Fed dollars should be allocated more based on the cost of living in each state (to include the state tax burden), such as with the child tax credits listed in your link, or Medicaid, or whatever, so as not to put more share of the burden on the higher cost states, that's a valid argument. It does not cost the same to raise that child in WV as it does in NY.

But that doesn't change the fact that this isn't double taxation, nor that if your state tax burden is higher because your services provided are more expansive and/or expensive, that complaint should be taken to your state representatives. Not shift that cost to taxpayers in states that don't get those same services from their states.