During his 92-minute speech, Cuomo laid out a litigious agenda for this year, which includes filing a lawsuit against the federal government over the recently enacted tax bill on grounds it violates constitutional principles, and against pharmaceutical companies in connection with the opioid epidemic.

“They're robbing the blue states to give money to red states,” Cuomo said. “It is economic civil war and make no mistake, they are aiming to hurt us. We believe it is illegal and we will challenge it in court as unconstitutional.”

The GOP tax plan signed by President Donald Trump in December caps a deduction for state and local taxes at $10,000—the deduction was previously unlimited—which will increase the federal tax liability for homeowners in high-tax states such as New York and New Jersey. The tax plan is “violative of states' rights and the principle of equal protection,” Cuomo charged.

In response to the federal tax bill, Cuomo said he would also soon announce a “major shift” in the state tax code that could “restructure the current income and payroll tax system.”

He said details would become available later this month.  

More details on his proposal will be available later this month during the governor's budgetary address.

A spokesman for the governor did not immediately respond to a request for comment seeking the legal rationale for a potential lawsuit against the federal government over the tax reform legislation enacted last month. A spokeswoman for state Attorney General Eric Schneiderman, who has repeatedly sued the Trump administration, said the Attorney General's Office is working with the Cuomo administration “on a legal response to Washington's assault on New York taxpayers.”

In response to Cuomo's announcement, state Senate Majority Leader John Flanagan, a Republican from Long Island, questioned the “legal basis” for the lawsuit. The Deputy Majority Leader, John DeFrancisco—who was formerly of counsel at Syracuse-based personal injury firm DeFrancisco & Falgiatano—also questioned how Cuomo could sue over the federal tax bill.

“We're in a litigious society where people can sue for anything, it doesn't mean you win … I don't see it being a realistically successful lawsuit,” DeFrancisco told the New York Law Journal.

In his speech to the Legislature, Cuomo also announced plans to sue pharmaceutical companies for “perpetuating the opioid epidemic, ” as a growing number of counties in New York and across the United States already have.

“[Pharmaceutical companies] were conveniently blind to the consequences of their action. They pumped these pills into society and created addiction. Like the tobacco industry they killed thousands … We will make them pay,” Cuomo said.

Given the looming $4 billion budget deficit, Cuomo's offered a modest legislative agenda that was light on expensive proposals. Instead, the Democratic governor offered several policy proposals, including a package to address sexual harassment in state and local government. Among his proposals is a plan to prohibit confidentiality agreements related to sexual harassment claims in government and void forced arbitration policies in employee contracts.

Cuomo also unveiled a number of proposals that had been long sought by criminal justice advocates: He proposed eliminating cash bail for people who were arrested on misdemeanor and nonviolent felony charges and expanded discovery rules.