Last year was a banner year for those trading the New York chill for the Florida sun. Thirty-nine percent of Empire Staters packed up and moved to the Sunshine State, more than any year in history. In fact, recent census data revealed 1.6 million former New Yorkers (or 8% of Florida’s total population) now call Florida home — and it’s not just retirees.  Favorable tax policies are fueling Florida’s popularity, attracting top businesses, budding entrepreneurs, and so-called one-percenters, such as Donald Trump and Carl Icahn. Does that mean Florida is a better bet? Those who argue “yes” say New Yorkers are heading south where their money can last longer, their health can benefit from warmer climates, and their sense of safety can markedly improve. Others say that ‘blue state’ policies are a better choice in the long run and that as the effects of the pandemic recede, New York will once again rise in popularity. They also say the state’s inclusive practices and cultural diversity will pull people back to New York. It is in this context that we debate this question: Is Florida Eating New York’s Lunch?