"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." 16th Amendment to the US Constitution
The Democrat governors of; Connecticut, New York and New Jersey have sued the federal government in an attempt to block application of the new federal tax law. Their specific complaint is that the new law abolishes the federal income tax deduction for state income taxes. These three states and a few more including California have very high state income tax rates. They also have a disproportionate number of people whose incomes place them in the 1% percentile of highest US individual incomes across the country. It was reported this AM on Fox Business News that the average state income tax in New York for 1%ers is $500,000. Under the old federal tax law this state tax was deductible from gross income before net income for federal taxation was determined. To say that this is a massive loss for such folk is completely true. Deplorable Trump voters typically either live in states with much lower income tax rates or don't make anything like that much money. So for them the loss is much less especially considering lower tax rates in the new law and a doubled standard deduction. In fact a great many of them will pay no federal income tax at all. Quite a few paid no federal income tax under the old law and now that number will be larger.
In any circumstance the 16th Amendment is clear in that the federal government is not required to "balance" taxation among the states. pl