ALBANY -- Gov. Andrew Cuomo said New York will sue over the federal tax overhaul signed into law last month, calling it unconstitutional and an "assault on New York."

In his State of the State address Wednesday, Cuomo is expected to continue to rail against the tax bill approved by the Republican-controlled Congress and signed by President Donald Trump.

In his briefing book for the address, the Democratic governor said New York will sue over the law, lead a "repeal and replace" effort and look to adjust its own state tax policy.

"First, we will challenge the new law in court as unconstitutional -- the first federal double taxation in our nation's history, violative of states' rights and the principle of equal protection" Cuomo's briefing book states.

Cuomo, who is seeking re-election in November and a prospective presidential candidate in 2020, has threatened a lawsuit over the law for weeks, saying it targets blue states like New York.

He said New York provides more than $40 billion more to Washington than it receives in return -- a disparity that he says will get worse under the new tax reform.

Republicans, however, have disagreed with Cuomo's assertions, saying most New Yorkers will see lower income taxes under the federal overhaul.

The standard deduction is nearly doubling and income tax rates are falling.

"I was proud to deliver significant tax cuts for millions of working families across New York," Rep. Chris Collins, R-Clarence, Erie County.

"Perhaps Governor Cuomo should focus more of his efforts on doing the same.”

Cuomo said his public campaign against the law will be called "Tax Fairness for All," and he will explore "a plan to restructure the current income and payroll tax system."

Specifics of his plan will likely be released when Cuomo releases his 2018-19 state budget for the fiscal year that starts April 1.

Cuomo also touted that New York is starting the new law with lower income-tax rates -- in a law the Legislature passed in 2016 that took effect this year.