New York state on Monday made another attempt to overturn the $10,000 cap on state and local tax deductions amid broader efforts in Congress to raise the ceiling and undo part of a 2017 tax law. 

The push backed by Gov. Kathy Hochul and Attorney General Letitia James was also supported by Connecticut, Maryland and New Jersey, similarly high-tax states where more taxpayers are likely to be affected by the $10,000 limit. 

Known commonly as the SALT cap, the provision was part of the Republican-backed 2017 tax package has faced multiple challenges in recent years. The petition by New York and the other states asked the Supreme Court to review an October ruling by a lower court that had upheld a district court's rejection of the states' legal challenge. 

"This unfair cap has already placed a significant financial burden on countless hardworking, middle-class families in New York, and in the years to come, it is expected to cost New York taxpayers more than $100 billion," James said. "We filed this lawsuit to protect millions of New Yorkers from this harmful, misguided, and blatantly political attack. New York will not be bullied into paying more than its fair share, and we will continue to fight back." 

In it, the states have argued the $10,000 limit was a politically motivated provision by former President Donald Trump's administration aimed at mostly Democratic-led states.  

"The SALT deduction cap is nothing less than double taxation on New Yorkers," Hochul said. "Repealing the SALT cap would not only put more money into the pockets of New York families, it would deliver a much-needed boost to New York's economy. I am proud we are taking this issue to the Supreme Court to continue to fight on behalf of New York taxpayers."

In Congress, some Democratic lawmakers have pushed for a repeal of the measure. The version of the Build Back Better bill, a sweeping package of domestic spending programs, included a provision that would lift the cap on state and local tax deductions over the coming decades to $80,000.

Rep. Tom Suozzi, a Long Island Democrat challenging Hochul for the party's primary in the gubernatorial election this year, has been a prominent proponent of repealing the cap. 

"Hopefully, @GovKathyHochul will finally be getting serious about SALT. Better late than never," Suozzi wrote in response to the latest legal efforts on Monday. "I know taxes in NY are crushing families, that’s why I’ve been leading the charge on repealing the cap since 2017."