The Republican tax plan has been law for just over a week, but it’s already facing the threat of legal challenges from Democratic governors who claim that the bill’s disparate impact on red and blue states could be illegal.

On Thursday, New York Gov. Andrew Cuomo told CNN that the bill amounted to “pillaging” from blue states in order to provide tax cuts for more conservative states.

“This tax provision hits the blue states by eliminating the sta...

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