No. It is middle class and wealthy tax payers in these states and all states (including many Trump supporters) because they lost their Federal tax deduction. And the states realistically cannot help them. This is a large burden. For example, Hawaii could not extend help to middle class and wealthy taxpayers to make up for loss of their Federal Tax deduction because (1) spending for this relief would create a deficit in the state budget which is forbidden by the Hawaii Constitution—unlike the Federal Government, Hawaii must balance its budget by law; and (2) Hawaii cannot solve this for Federal taxpayers because it would raise Hawaii taxes by the same amount which those same taxpayers would pay anyway.