I've seen some suggestions that this was done specifically to punish blue states where most of these kinds of jobs reside. I'm not sure they were actually thinking that far ahead, but I guess I wouldn't put it past them.
The fact that the same legislation capped the SALT deduction lends credence to your argument.
Or reward states that have lower taxes.
Since those states are receiving funds from the federal government you’re not really rewarding lower taxes. You’re just rewarding poor fiscal management.