“We never said we were going to protect the top one or 2 percent,” Mr. Collins said in an interview on Thursday. “The juxtaposition is the governor is fighting for the millionaires and billionaires.”

On Thursday, the governor once again tried to call attention to what he called the evils of the tax plan, suggesting that Mr. Collins and his fellow Republicans were being shortsighted and insincere, noting that high earners in Republican districts provided an outsize amount of state revenue via taxes. Mr. Cuomo warned against tax migration out of the state if high earners find their taxes increased, saying such a development would cause either future tax increases for the middle class or a gutting of social services which help the poor.

“If you lose those taxpayers, you lose their revenue,” the governor said, adding that the tax plan was geared to pay for corporate tax reductions and pay for tax relief in more conservative parts of the country. “They need the money to cut taxes in other states.”

The tax bill has already surfaced in some of the more competitive races around the state, including in Utica, where Assemblyman Anthony Brindisi, a Democrat, is the leading contender to take on Ms. Tenney, a Republican. Tim Edson, a spokesman for Ms. Tenney’s campaign, said, “When Anthony Brindisi complains about the Republican tax plan he is admitting guilt — that the high-tax policies he has rubber-stamped for Governor Cuomo are killing New York.”

But Mr. Brindisi clearly sees political opportunity as well. “The more sunlight this tax plan gets, the more people hate it,” he said, noting that a Quinnipiac poll shows that more than half of Americans disapprove of the plan while only 29 percent approve. In Albany, Mr. Brindisi is also considering state legislation to address a specific area of concern: the tax plan’s elimination of a deduction for teachers who spend their own money on school supplies.

Indeed, Mr. Brindisi says that beyond the property tax cap and the SALT elimination, a number of less-publicized cuts — including deductions for medical expenses and student debt — will also end up hurting the middle class.