One of the highlights of Gov. Andrew Cuomo's 2019 budget presentation is proposal under which wage earners could avoid paying state income tax and have their employers pay the equivalent in the form of a payroll tax.The idea, Cuomo said, is to "thwart" the loss of deductibility that came with December's overhaul of federal tax laws. Under the new tax changes, passed by the Republican-led Congress and signed by President Donald Trump, deductions for state and local taxes are capped at $10,000.