Robert Harding reports for Auburn Publications Gov. Andrew Cuomo noticed in December that state personal income tax receipts were declining, and he announced Feb. 5 that New York is $2.3 billion below projections. Cuomo blamed the revenue decline on several issues, but mostly on the $10,000 cap on state and local tax deductions included in the federal tax law signed in 2017. "This is the most serious revenue shock that the state has faced in many years," New York Comptroller Tom DiNapoli said. Since a divided Congress is unlikely to repeal the cap on state and local tax deductions, budget cuts are looming. Meanwhile, Dan M. Clark reports in The New York Law Journal that the recent five-week federal government shutdown has delayed the state’s lawsuit against the Trump administration over the $10,000 cap on state and local tax deductions. A possible injunction against the cap could not go into effect until at least March now. The Trump administration has filed a motion to dismiss the lawsuit.