This is just the usual crap by dem and repub politicians with the rich lining their pockets since the 1900's.
there's more nuance, i think.
1). if you ignore the other revenue and spending measures, the patriot tax, as manchin would prefer it to be named and the salt deduction and cap is basically taking a lot of money from people that have more than several million in annual income and giving it to people that have like 500k on up to several million in annual income (very roughly, not sure where the actual break even point would be).
2. it's a backdoor way of subsidizing high tax, blue states.