I fail to understand why National Review deems a proposal to eliminate the federal tax exemption for state and local taxes paid a “welcome” reform (The Week, March 24). The exemption attempts to achieve some degree of parity between residents of high-tax and low- or no-tax states. Perhaps I’m missing something, but these goals seem in tune with conservative principles. For New Yorkers like me, eliminating that exemption would mean a fairly hefty increase in their yearly tax bill. And moving to another state is not always an option: Tearing up one’s roots in a locale chosen for family or work reasons may be neither possible nor desirable. NR’s editors seem to think the federal government should, in effect, stick it to those who suffer under burdensome state and local taxes. Frankly, I’m surprised.