[Alberta's Child]

Those are valid points, but let's remember that that distorted "tax donor" status for many states is largely a self-inflicted condition. When you have high state and local taxes you drive up the cost of living for taxpayers inside your own borders. This drives up wages as employers are forced to pay more to attract and keep workers. These higher wages push many middle-class workers into upper-class tax brackets in the FEDERAL income tax system -- which is what drives so much of that "tax donor" situation. This situation is multiplied when you add payroll taxes to the mix.

That's why the biggest "donor" states are invariably the ones with the highest state and local taxes.

[Mariner]

“That’s why the biggest “donor” states are invariably the ones with the highest state and local taxes. “

Wyoming, Utah, Oklahoma, Nebraska and Kansas are all net donor states too.

If your theory were correct they would not be on the list of 14 net donor states.

As to scale, the California donation could likely pay the entire state budgets of 3 of the 5 above.

CA and NY and many of the others are donors because they are very rich states with millions of high income workers.