How is that?
Every taxpayer who itemizes deducts some amount for state and local taxes...property taxes, excise taxes on the car or boat, sales taxes (even in Texas and Mississippi) or state income taxes.
Those options will no longer be available. While the standard deduction will increase and offset much of that, for those that it does they will no longer be itemizing.
Example: A single man in CA earning $130k/yr and paying a mortgage will be itemizing every year. And the increased standard deduction (single) will NOT offset the loss of itemization for all the state and local taxes.
And that’s just one example. There are several others that people have detailed here.
There is a subsection of the middle class, a fairly large one, that will see a substantial increase in net tax owed.
And they could be from any state in the Union. Even states with just a modest sales tax (which is deductible currently).