WASHINGTON -- New Jersey residents no longer would be able to deduct their state income taxes under the Republican tax-cutting bill to be released Wednesday.

House Ways and Means Committee Chairman Kevin Brady said Tuesday that the only state and local tax deduction he would preserve would be the one for property taxes. Also gone would be the deduction for state and local sales taxes in states without income taxes.

"Our lawmakers in those high-tax states really believe their families are being punished most by property taxes," Brady, R-Texas, told conservative radio host Hugh Hewitt. "They're not based on your ability to pay. They're just painful."

Republican lawmakers from high-tax states have balked at the tax outline from President Donald Trump and congressional Republican leaders that takes aim at the deduction for the state and local taxes.

Even allowing for the property tax deduction, the GOP tax bill would disproportionately hurt New Jersey. Four of every 10 Garden State taxpayers deduct either income or sales taxes, behind only Maryland and Connecticut, according to New Jersey Policy Perspective, a progressive research group. Of those taking the deduction, 83 percent make less than $200,000 a year.

"All in all, this reported deal remains a raw deal for New Jersey," NJPP Vice President Jon Whiten said. "Taking the property tax deduction off the table is a positive step forward, but it comes nowhere close to fixing this terrible proposal."

Four of the five GOP lawmakers from New Jersey voted no on a budget resolution allowing congressional Republicans to prevent a Senate filibuster and exclude Democrats from negotiations on a tax bill. Only Rep. Rodney Frelinghuysen, R-11th Dist., voted yes.

Trump and GOP leaders have justified their effort to eliminate the state and local tax deduction by calling it a subsidy for high-tax states.

"Rather than people picking standard deduction or a complicated process, and everyone shifting dollars from different states and different communities, we have a simple process where instead of high tax rates, and everyone sort of subsidizing each other and trying to figure it out, why don't we lower rates for everybody, and you just pay your own," said Brady, whose state does not levy income taxes.

Statistics from the State University of New York's Rockefeller Institute of Government and the Tax Foundation refute that claim, showing that a majority of the states whose residents most use that deduction actually subsidize other states.

New Jersey taxpayers, for example, sent $3,478 per person more to Washington than they received from the federal government, more than any other state, according to the Rockefeller Institute report. Connecticut was second with $2,763 and New York third with $2,425. That comes out to 74 cents back for each $1 the Garden State sends to Washington, lowest among the 50 states.

Furthermore, the state and local tax deduction is heavily used by middle class taxpayers that Trump and the Republicans claim their tax bill is directed towards.

"It's a tax bill for middle class; it's a tax bill for jobs, it's going to bring a lot of companies in; and it's a tax bill for business, which is going to create the jobs," Trump said Tuesday at a meeting of business trade group chief executives.

Of the 44.3 million taxpayers who took the state and local tax deduction in 2015, 38 million, or 86 percent, reported income of $200,000 or less, according to the Government Finance Officers Association.

Meanwhile, the legislation uses some of the revenue from taking away that middle-class tax break in order to repeal the inheritance tax, which falls only on estates worth at least $11 million for couples, less than 1 percent of them family farms or small businesses.

It also would eliminate the alternative minimum tax, which forced Trump to pay $31 million more in taxes, according to his 2005 personal income tax return released by MSNBC.

Jonathan D. Salant may be reached at jsalant@njadvancemedia.com. Follow him on Twitter @JDSalant or on Facebook. Find NJ.com Politics on Facebook.