Florida for the instructing and no state income tax. However, as a married-with-kids regional pilot the commute will destroy your marriage, relationship with your kids, and everytime you leave a small piece of your soul will die. Commuting back into Florida will be akin to picking out 3 hookers from Nigeria and having unprotected sex with all of them. You may get burned, you may not....but the chances are definately not in your favor. I shun everyone I know away from the dreaded Florida commute. I get away with it because I'm young, have no kids, and my girlfriend apparently likes it when I leave with the notion that I may or may not comeback.