In an interview on "Squawk Box," Cuomo warned that for "California, New York, New Jersey, Connecticut, it would be utter devastation."
"I mean, it would not be a more hostile attack," said Cuomo, a possible 2020 Democratic presidential candidate. "After all the controversy we went through with health care, and we're going to go through with tax reform on the rates for the rich, now you're saying to states like California and New York, 'to the extent people deducted their state and local taxes from their federal taxes, we're going to eliminate that."
The Trump administration said last month it wants to end the provision, which is estimated to cost the Treasury $96 billion this year.
Tax analysts say the move would harm high-tax states, such as New York and California, where the state and local tax deduction is a major item.
Treasury Secretary Steven Mnuchin has defended the proposed change, saying: "We don't think it's the federal government's job to be subsidizing states."