You’re missing the big picture.
Blue states stay blue because their voters have this safety valve of being able to write-off their insanely high local taxes.
Close the valve and they’ll start flipping to red faster than you can say H&R Block.
Are you joking? Tax the the hell out of already high tax states, via a GOP screw job, and the states will turn GOP in the next Presidential and off year elections?
I think you have it completely backwards.