It’s difficult to say whether the tax legislation Republicans are driving through Congress qualifies as a revenue bill—or an enemies list. It isn’t unusual for tax legislation to reward a political party’s supporters, and the GOP bill emphatically upholds that tradition by funneling its tax savings primarily toward business and top earners. But the House and Senate plans are unusual in how explicitly they fund those benefits by punishing groups that have generally favored Democrats. Those groups aren’t the only losers: Because they are delivering such expensive tax savings to their favored constituencies, the GOP plans are forced to raise taxes on a surprisingly broad range of families just to keep their 10-year net loss of federal revenue to $1.5 trillion, itself a breathtaking amount. Future spending cuts that the bills make almost inevitable could also gore Republican voters, particularly older, blue-collar whites counting on Medicare and Medicaid. But even within this broad reconfiguration, the bills still mark a milestone in the nation’s political partitioning by so openly favoring Republican constituencies over Democratic-leaning ones. The big blue losers in the GOP tax plans include: Taxpayers in Democratic-leaning states: To fund other tax cuts, the House and Senate plans rely heavily on retrenching the deduction taxpayers can now take for state and local taxes, known as SALT. Of the 20 states where the highest percentage of taxpayers take that deduction, Hillary Clinton won 16 last year. Donald Trump, meanwhile, won 26 of the 30 states where the smallest percentage of taxpayers use the SALT deduction. In that way, the bill forces blue-state families to fund tax cuts for their red-state counterparts. Homeowners in big-city markets: The impact of the SALT changes is magnified by the House bill’s provision halving the maximum mortgage-interest deduction to $500,000. In most markets, this affects few taxpayers since few home prices exceed that threshold. But data from ATTOM Data Solutions, which tracks property information, show that provision could hurt one-fifth or more of homebuyers in the most expensive markets around major cities, particularly along