I would say it is a good bet that the State of NY is looking for some money. Residency can be a tricky thing. I hope, and I am fairly certain, that Rush can document where he spends most of his time...and hopefully it is outside of New York.
NYS is ALWAYS looking for money---they nail the residents and non-residents pretty hard, and the taxes seem to always be skyrocketing.
What's worse is that they keep pi**ing the money away--that has to be part of what Rush is going off about, IMHO.