According to CNBC, New Jersey, New York, California, Connecticut and Illinois are the five states that had the most residents move away in 2020; they are also among the states with the highest state and local taxes. That is of significance because this shift may have started to occur after the Tax Cuts and Jobs Act of 2017 limited the federal deduction of state and local taxes to $10,000. Those with substantial state or local income taxes or who owned multiple homes and had significant property taxes considered relocating to lessen the impact of the limited deduction that used to defray up to 35-40% of the cost of those state and local taxes. Then, the Coronavirus Disease (Covid-19) pandemic hit, disrupting normal work routines, emptying offices and causing people to begin to work remotely.