The Senate tax bill is such a travesty, one barely knows where to begin. A good place to start is the unprecedented use of the tax code to punish the blue states and the universities. There is no reasonable economic case for that; the motivation is purely political.
The Democrats will have every reason to reciprocate when they regain power. What would a blue tax bill look like? In all likelihood, it would pay for new social programs with stiff taxes on fossil fuels generated in red states.
Take that, Texas and West Virginia. Oh, and by the way, Texas, don’t come asking blue states to subsidize your bad land use practices when the next hurricane hits.