Perhaps, but I think a decent argument can be made to the contrary since states with no income tax do not benefit from the tax law allowing state income tax to be deducted. It will see the courts though, no doubt.
then let the states with no income taxes impose one so their citizens can get the federal write-off - and lower their sales taxes accordingly.
But if a state has an income tax, it could be deducted. Rephrase it to say that the income tax deduction in FL is ZERO because they have no income tax to deduct. They word this law to give an alternative or did it in leu of. That brings it a bit closer to being constitutional, although clearer laws have been challenged.
I think like TF this is a pretty easy argument, but think who's "interpreting." After all is said and done, the SupCt will not let this fly, simply because it's less money to the federal coffers. You can bet they somehow rig it to be a 'federalist' decision, too.