In his State of the State address on Wednesday, Governor Andrew Cuomo outlined an aggressive push-back against the federal tax legislation approved only last month, indicating he'll sue the federal government to overturn the law.

"In the immortal words of John Paul Jones: We have not yet begun to fight, my friends," Cuomo said.

Throughout his 92-minute speech Wednesday in Albany, Cuomo outlined plans to combat sexual harassment, bolster infrastructure and reform the state's criminal justice system. But it was the tax legislation, which caps state and local deductions at $10,000, that Cuomo said could threaten much of what he's trying to do.

"As Washington has shot an arrow into New York state's economic heart, the best plan is to get out of the way before it hits," the governor said, "and so we are exploring the feasibility of a major shift."

Listen to the audio of Cuomo's full address here.

And that shift could include major changes to how the state taxes New Yorkers. It's unclear if taxes would go up, and Cuomo plans to outline the changes in the coming weeks when he unveils his budget. The state faces a $4 billion deficit.

"We are developing a plan to restructure our tax code to reduce reliance on our current income tax system and adopt a statewide payroll tax system," Cuomo said.

And while the governor has criticized members of Congress, he has shied away from directly criticizing President Donald Trump. However, he did do that at the end of the address, saying the president needs to work at unifying the country.

"Right behind President Trump's desk, to find the way forward, the president only needs to turn around," the governor said.

Republicans, including gubernatorial candidate Brian Kolb, thought the speech dwelled too much on federal issues, suggesting Cuomo had his eyes on the White House in 2020.

"A warm-up speech for 2020? Or maybe a focus on New York state?" asked Kolb, the Assembly minority leader.

Kolb wasn't alone in that assessment.

"One thing I wish there had been a lot more discussion on is the actual state of New York," said Senate Majority Leader John Flanagan.

The speech kicked off the formal start of the 2018 legislative session in Albany, which runs through June.