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Americas Top States For Business 2025 Calendar 2025 State Business Tax Climate Index | Tax Foundation: This article takes a look at the 15 worst states to retire in 2025. If you wish to skip our detailed analysis on the intricacies of retirement living within the US, you may go to 5 Worst States to . The Sunshine State is here for the Business Journal’s free morning and afternoon daily newsletters. Follow us on LinkedIn, Facebook, X and Instagram. National Beat: America’s top cities .