Corporations and the top 5% of income earners will move to the low SALT states. High SALT states will go bankrupt and most of the officeholders and many Bureaucrats in those states will go to jail. What's not to like about rewarding the R/Trump faithful in this way? Well most of the bureaucrats are cops, firemen, teachers and so forth. Odds are that the actual workers: 1) can't survive on their pension if they stay in the state where they earned it. 2) the states in many cases have opted out of social security and medicare. 3) those states have also looted the pension funds. 4) There is less blowback if benefits are only available in state during bankruptcy. This is likely going to be a major problem.