Andrew Cuomo must be getting nervous. The Democratic Governor is worried enough about federal tax reform’s impact on New York that he says the new law may be “unconstitutional” and his state may have to “restructure” its tax code. One out of two isn’t bad for Mr. Cuomo.

“We’re going to propose a restructuring of our tax code. I’m not even sure what they [Republicans] did is legally constitutional and that’s something we’re looking at now,” he told CNN on Thursday. “You can change the tax code. You can’t penalize my state because...