With only partial deductibility for SALT in the tax reform act total tax bills for some of the upper 5% of legal residents in most blue states just hit intolerable. State corporate taxes also matter but not nearly as much because they remain deductible. The problem area is that in nearly all Blue states unfunded liabilities, tax breaks and bond covenants narrow the degrees of freedom of response to even relatively small incentives to tax base migration. Thus disaster awaits the Ds in the form of chapter 3 bankruptcies. With many perp walks but relatively few convictions the D brand will be hurt, probably before the 2018 election and if they don't get the usual 10 pick-ups in the house in 2018 they will be in even more trouble.