In tonight’s State of the Union address, President Obama will call for higher taxes on death and investment. But there’s little he can do to stop a national trend toward lower tax rates. The Republican Congress is unlikely to act on his proposals, while state lawmakers of both parties are busy reducing the burden on taxpayers nationwide.

Jonathan Williams of the American Legislative Exchange Council notes that 14 states enacted significant tax reform in 2014 and he tells us that “it is quite likely we will see 20-25 states...