Report: Movers and Shakers in the 2026 State Tax Competitiveness Index

Five states have experienced a sharp decline in tax competitiveness, while others have rapidly improved through deliberate reform. In this presentation, attorney and CPA Chad D. Cummings analyzes the Tax Foundation’s 2026 State Tax Competitiveness Index and explains how the widening divergence between high-tax and low-tax states is reshaping where businesses choose to locate and grow. The discussion highlights how structural tax changes, not just headline rates, determine long-term competitiveness, and why states that fail to adapt risk losing capital, talent, and employers to jurisdictions such as Florida and Texas. It also explains how redomestication provides a legally sound method to relocate an existing company while preserving its EIN, contracts, credit history, and operational continuity, and why commonly suggested alternatives such as foreign registration, merger, and dissolution often create unnecessary cost and risk. Finally, the presentation addresses why waiting for policy changes can be costly, and why business owners must evaluate relocation decisions based on current conditions rather than assumptions that may no longer hold. Learn more: https://www.cummings.law/redomestication/