“Retroactive law of any kind sucks.”
Pretty sure that if our Washington politicos can't reach a deal by 12/31, whatever tax law IS set in 2013 will apply to the entire calendar year. As that will likely mean a significant tax decrease from the current law (under which the “temporary” Bush tax cuts expire), you won't find many people sympathizing with your complaint.
Now if you want some sympathy, go with the fact that our state legislature refused to fund essential services, services that the populace wants and needs, due to a minority that blocked balanced budgets again and again. Which led to (a) Prop 30, and (b) the electorate cutting the Republican nihilists off at the knees.
Now that we have a respite, let's get the amendment process going so that we no longer need the 2/3 vote in the legislature to pay for what a clear majority of citizens want.
And if the people whose incomes have benefitted the most from doing business here would rather set up their entrepreneurial shops in Mississippi or some state that has lower educational commitments (but low taxes!), they just proved that they weren't smart enough to have actually earned that high income, anyway, and just got lucky. Let 'em go. Better yet, encourage them to move to Texas and secede so that they won't have to worry about all the immigrants here, too.