What was true of the old tax code is still true of the new one: Two people who make the same income could still have very different federal tax bills.

That same principle also applies to the recent tax cuts.

While the majority of filers will see a tax cut this year, a new Tax Foundation analysis found there are differences in how big the average cuts will be in a given income group based on where filers live.

For example, someone with a household income between $100,000 and $200,000, would see the biggest average tax cut in Alaska ($2,174) and the smallest in Maryland ($1,546).

The same is true for households with adjusted gross incomes between $50,000 and $75,000. For them, the average tax cut would be $1,516 in Alaska, whereas it drops to $1,195 in Maryland.

The Tax Foundation's findings were based on IRS county-level data.

A few reasons may account for the differences from state to state. One is the federal tax law's new $10,000 cap on state and local tax deductions. That cap is more likely to affect those in high-tax states and especially high-income taxpayers in those states.

Alaska doesn't have an income tax so residents there are less likely to be negatively affected by that cap, even though they do pay state sales and property taxes, which are also deductible.

Maryland, by contrast, has income, sales and property taxes along with higher average incomes and property values. So there is a higher probability that the SALT deduction limit would hurt residents there.

Another reason why net tax cuts might vary from state to state for filers in the same income group: Average family size. "States with larger families, on average, would also see large net tax cuts," said Nicole M. Kaeding, director of special projects at the Tax Foundation.

Here are the states where the average tax cut will be highest and lowest for households at different income levels, according to the Tax Foundation analysis.

Households with AGIs between $100,000 and $200,000

Highest

Alaska $2,174

North Dakota $2,154

South Dakota $2,114

Wyoming $2,052

West Virginia $2,019

Lowest

Maryland $1,546

California $1,671

Oregon $1,702

New Jersey $1,710

Georgia $1,721

Households with AGIs between $50,000 and $75,000

Highest

Alaska $1,516

North Dakota $1,489

Utah $1,479

Ohio $1,476

Vermont $1.472

Lowest

Maryland $1,195

Georgia $1,262

California $1,266

Mississippi $1,279

Virginia $1,292

To drill down further, the Tax Foundation also measured differences by congressional districts within each state for taxpayers in similar income groups.