How much does it cost to move your family from California to Texas? How many days are you not getting payed? How many weeks is your SO unemployed? How long are you paying for two rents or mortgages? It just doesn't seem like $3k is a net gain to me.
I don't think people are quitting their jobs to save 3k in taxes. But when they are considering taking a job in California for 100k or in Texas for 85k it moves the needle in addition to cost of living.
Yes, for a family making $85K, having an extra $3-4K in your pocket every year is a big deal.