People who upper income wage earners don’t get to fully enjoy the itemized deduction from state taxes, property taxes, and vehicle registration taxes as people think they enjoy anyway…

It’s called AMT.

The tax upper income wage earners get hit with every year, well below what the taxes you normally would pay if you were able to fully deduct state/property/vehicle registration taxes. In fact, for most upper income wage earners, there’s no point in even itemizing things such as vehicle registration taxes because it makes absolutely no difference after AMT.

AMT tax rate is calculated such that state/property/vehicle registration taxes cannot be deducted.