California has the highest income tax rate of any state. So... any state with comparable or worse infrastructure. And there's quite a few of them [1] [2] [3]

[1] https://www.usnews.com/news/best-states/rankings/infrastruct...

[2] https://infrastructurereportcard.org/state-item/california/

[3] https://www.usatoday.com/story/money/2019/07/08/states-that-...