This issue is dedicated to our esteemed columnist John Mikesell, who died September 12 at the age of 76. I learned so much over the last five years working with John — through his writings, but also through our frequent discussions. At the end of last year, I was finally able to persuade him to write a column. John had contributed many articles over the years, but I very much wanted to provide him with a dedicated space in the magazine. Following the phone conversation in which John agreed to become a columnist, he emailed me, saying, “It’s both an honor and a daunting challenge to be featured as a columnist. I would not want to try to keep up with Billy Hamilton’s work.” This was just an example of the slight humor he often added, and which I always found endearing. I have included a few of his articles in this issue, and I’m certain that somewhere, there’s a piece at one stage or another he was working on for Tax Notes State. Thank you for all you provided us, John, it was an absolute pleasure. You are missed.