How much does it cost to move your family from California to Texas? How many days are you not getting payed? How many weeks is your SO unemployed? How long are you paying for two rents or mortgages? It just doesn't seem like $3k is a net gain to me.
I don't think people are quitting their jobs to save 3k in taxes. But when they are considering taking a job in California for 100k or in Texas for 85k it moves the needle in addition to cost of living.
It makes sense when you are also significantly decreasing your cost of living at the same time in addition to cutting taxes and want to purchase a home something that really isn'y possible in NYC or the bay on that income but is easily possible in a state with low cost of living.
We're talking a couple hundred a month. That's a small car payment for Christ sake. That's a huge influence on people's monthly budget and likewise a significant quality of life (from stress reduction if nothing else) improvement.
