A proposal that would hike taxes on upper income earners in order to bolster mass transit spending in New York City is “dead on arrival” due to Republican opposition, Gov. Andrew Cuomo told reporters on Tuesday in Henrietta.

At the same time, Cuomo insisted his own plan to fund the Metropolitan Transportation Authority and reduce vehicle congestion through the congestion pricing plan was “difficult” but more “feasible” to pass the Legislature.

“The millionaires tax I do not believe is politically viable,” Cuomo said.

“It has been tried several times before because the millionaires tax has been put forth for multiple situations and it’s been tried before and it’s failed several times before.”

The last tax proposal was a payroll tax targeting suburban residents in order to shore up transportation funding. This proposal is New York City specific. The move handed Republicans, then in the Senate minority, a weapon to use during the 2010 campaign season, which successfully saw them return to power in the chamber.

Cuomo pointed to Republican Senate Majority Leader John Flanagan’s stated opposition to the millionaires tax plan as backed by Mayor Bill de Blasio.

“The Senate leader said once again he would not support a millionaires tax,” Cuomo said. “I think that’s just been declared dead on arrival. Congestion pricing is difficult, but I think is feasible”

But Cuomo’s plan faces an uncertain path in Albany, too. It has been proposed before by then-Mayor Michael Bloomberg, only for it die on the legislative vine in Albany without a vote in the Assembly.

Suburban lawmakers at the time raised opposition to the possibility of their constituents being charged higher tolls to enter Manhattan.

De Blasio, too, was skeptical of the proposal this week.

“I’ve never been in favor of this strategy, I’ve never seen an example of it that I thought was fair. I’m always going to keep an open mind,” de Blasio said. “I just happen to be someone who does not believe in it based on what I’ve seen so far.”

Still, Cuomo was confident he could get the deal done where Bloomberg had failed.

“We’re working through the specific design of it,” he said. “It’s been talked about for a long time. Politically it’s been difficult. Mayor Bloomberg was visionary in this regard, he just couldn’t get it passed.”