It hurts the middle class because they are the ones who pay local and state taxes, vehicle taxes and property taxes that are far in excess of 10K. Duh! A tax cut that ends up raising taxes on trump voters is NOT the smart move.
From: http://www.factcheck.org/2017/11/facts-salt-deduction/
“... 45.7 percent of tax filers in Maryland in 2015 took the state and local tax deduction, with an average claim of $12,931, while at the opposite end of the spectrum, 16.9 percent of filers in South Dakota claimed an average deduction of $6,098”
Read that carefully, in MD that’s $12K in SALT deductions on AVERAGE. So these numbers are not being driven by the middle class.
Nationally, it’s the same story: only 30% of tax filers itemize, so it’s high-income earners in high-tax states who will be impacted by the SALT deduction limit, not the breadth of the American middle class.
As for other taxes and fees you cite, irrelevant.