In New York, Cuomo decried the end of the deduction, but not for reasons of fairness. He just wanted to keep constituents and his revenue stream, so he came up with a sneaky work-around that would allow residents to make payments to nonprofit groups controlled by local governments and deduct them as charitable contributions. The Internal Revenue Service nixed his idea. So people are leaving. In New York, he said, the most affluent residents — the top 1 percent of earners — pay 46 percent of the personal income taxes collected by the state each year. Cuomo said the situation is “serious as a heart attack.”