There seems to be quite a contrast in how business is viewed between the federal government versus that of a number of states around the country.  Those of us who watched or listened to President Obama’s State of the Union address this week heard what many are describing as a “Robin Hood plan” plan of increasing taxes on wealthier Americans and showering tax breaks and benefits on students and the low-income.  There seems to be 5 basic components to the President’s tax increase proposals: a call for increases in the Capital Gains tax, the death tax,  and adding taxes on education savings accounts (529 plans) as well as retirement accounts (IRA and 401K accounts).  He would also add a new “bank tax” on liabilities of major institutions.  The view within the states is significantly different in some cases as we’ve seen a number of new Governors being sworn in and setting a smaller government tone in their economic targets.  The newly sworn-in governors of Illinois (Bruce Rauner), Massachusetts (Charlie Baker) and Maryland (Larry Hogan) have all called for tax cuts and identified their states’ economic woes as the result of spending problems.  Further, re-elected Governors in Maine (Paul LePage), New Jersey (Chris Christie) and New York (Andrew Cuomo), among others have all called for reductions in the tax burden of their respective citizens as well.